4.4.2. Exchange of information with other Public administrations

Some agreements signed with other Public Administrations for the transfer of data also contemplate the obtainment of information in the power of those Administrations concerning taxpayers' assets, rights, incomes or activities which enable the Tax Agency to improve the services provided to taxpayers to promote the voluntary fulfillment of their tax obligations and, above all, the fight against tax fraud. These agreements also usually include other forms of collaboration which go beyond the exchange of data.

Among these information exchange agreements and other forms of collaboration, especially important are those signed by the Tax Agency with the General Treasury of the Social Security and the Labour Inspectorate, the Directorate-General of the Land Registry, the Department of Motor Vehicles, the General Council of the Notarial Profession, the Professional Association of Registrars, the National Statistics Institute (INE), the Autonomous Communities of common regime, the Autonomous Communitiy Tax Administrations and the Spanish Federation of Municipalities and Provinces, among others.

As a result of this collaboration, during 2014 the Agency, in addition to providing useful information for the development of the responsibilities of these bodies, received relevant information for the performance of its tasks.

Without intending to be exhaustive, the Social Security Institute was provided with wealth information for collection management of more than 17 million taxpayers and information on earned incomes paid by more than 17,000 payers; and, reciprocally, the Agency received companies' incorporations and withdrawals of employees, the censuses of companies, the contribution files of self-employed workers' and working mothers, and monthly information on the TC1 forms. The Directorate-General of the Land Registry was provided with information on census and properties; and, in return, the censuses of urban and rustic properties and those of special characteristics were received, in addition to the real estate transactions registered in notaries' offices and Land Registries.

Substantial information is also received weekly from the Department of Motor Vehicles on registrations, withdrawals and transfers of vehicles; and, monthly, from both the General Council of the Notarial Profession on notarial certifications and from the Bank of Spain on operations included in its Circulars 1/2012 and 2/2012, relating respectively to economic transactions with foreign countries declared by financial institutions and to economic transactions and balances of financial assets and liabilities declared by Spanish residents.

Additionally, the municipal census of the whole of the national territory is received from the INE. Also, the delivery by the State Controller's Office of the information of the National Subsidies Database was instituted in 2014.

During 2014, the Tax Agency provided the Autonomous Communities of the common regime with more than 91 million records related to Taxes on Wealth, Economic Activities and Certain Means of Transport (registration), as well as the variations produced in that period in the Census. only taxpayers. The Autonomous Communities provided more than 5 million registers on the Inheritance and Donations Tax and Transfer Tax and Stamp Duty.

Additionally, the Tax Agency provided the four Special Regional Treasuries with more than 45 million registers in 2014 and received more than 29 million from them. In both cases, the information exchanged refers to the informative tax returns and other types of information (urban census, capital transfers, etc.) presented in their respective areas of competence.

Similarly, the Agency continued to promote the adhesion of Local Entities to the four Collaboration Agreements signed between the Agency and the Spanish Federation of Municipalities and Provinces. Thus, as of 31 December 2014, 1,570 local entities had signed the Information Provision Agreement, 908 the Agreement on tax information exchange and collaboration in tax collection management, 37 the Enforced Collection Agreement and 185 the Electronic Filing Agreement. The new additions to these Agreements during 2014 were: 29 Local Entities to the Provision Agreement, 60 to the Information Exchange Agreement, 7 to the Enforced Collection Agreement one and 3 to the Electronic Filing Agreement.

With regard to notable details on other collaboration formulas included in some of these agreements, the Tax Agency, in addition to facilitating the collection management of other public creditors, such as the General Social Security Treasury, the Autonomous Communities and Local Entities, through the supply of wealth information for seizures, also proceeds to the embargo of tax refunds to taxpayers who have debts in the enforcement period with the said Administrations. Within this framework, during 2014 tax refunds managed in the Tax Agency for a value of 191 million euros were embargoed and transferred to the coffers of the said Administrations.

During 2014 the Tax Agency signed a new Collaboration Agreement for information exchange with the Directorate-General of Gaming.

This information is detailed in the data developed in Graph nº 48. Provision of information. Public administrations (Annex).