4.1.2. Exchange of information with other Public administrations

On occasions, the agreements that the Tax Agency has with other Public Administrations include not only the transfer of information but also the obtaining of information that is in the power of those Administrations on goods, rights, incomes or taxpayer activities. The information collected like this allows improving the services given to the taxpayer to favour the voluntary fulfilment of their tax liabilities and, especially, the fight against tax evasion.

Among the information exchange agreements, of note are those between the Tax Agency and the Autonomous Communities, the Regional Treasuries, the Headquarters of the Property Register, the General Treasury of Social Security, Labour Inspection, the National Traffic Department and the General Council of Notaries and Registrars, among others.

Thanks to this collaboration, the Agency has received during 2013 relevant information in order to perform its functions. Thus, from the GTSS we have received the census of companies and workers, files on freelance contributions and monthly information from the TC1 form; from the Headquarters of the Property Register we have received censuses of buildings of an urban or rustic nature and with special characteristics, as well as property operations registered with Notary Public Offices and Land Registries; from the National Traffic Department we receive weekly information on registration, cancellation and transfers of vehicles; additionally, the Bank of Spain sends monthly information on operations in accounts abroad, traffic of currencies and loans between residents and non-residents.

Similarly, during 2013 the Tax Agency has supplied the Autonomous Communities with more than 91 million registries related to Wealth Taxes, Economic Activities and Certain Means of Transports (registrations), as well as the variations produced in that period in the sole Census of taxpayers. The Autonomous Communities have supplied 2 million registries on the Inheritance and Donations Tax and on the Tax on Patrimonial Transfers and Documented Legal Acts.

Additionally, the Tax Agency has supplied the four Regional Treasuries with more than 42 million registries in 2013 and it has received 11 million from them. In both cases, the information exchanged refers to the information returns presented in their respective areas of competence.

Similarly, we have continued to promote the adhesion of Local Entities to the four Collaboration Agreements between the Tax Agency and the Spanish Federation of Municipalities and Provinces. Thus, as of 31 December 2013, 1,541 local entities had signed the Information Provision Agreement, 848 the Agreement to exchange tax information and collaborate in tax collection management, 30 the Agreement enforcing collection and 182 the Electronic Filing Agreement. The new additions to these Agreements during 2013 have been: 44 local entities to the Information Provision Agreement, 49 to the Agreement to exchange, 9 to the enforced collection agreement and 2 to the Electronic filing agreement.

Finally, the Tax Agency also collaborates in tax collection management with the General Treasury of Social Security, Autonomous Communities and Local Entities through the supply of information on bank accounts and investment funds and the embargo on tax refunds for taxpayers that have debts to be collected with the aforementioned Administrations. In this line, more than 43 million bank account and investment fund registries have been supplied and refunds managed by the Tax Agency have been embargoed in the amount of 231.7 million euros, which was then transferred to the treasuries of the aforementioned Administrations.