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 fulfilment 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. During 2016 an agreement was of this kind was entered into with the State Secretariat for Telecommunications and the Information Society.

As a result of this collaboration, during 2016 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.

In summary, the Social Security Institute dealt with over 14.7 million requests for wealth information for revenue management and information on earned incomes paid by more than 92,000 taxpayers; Reciprocally, the Agency received information on the registrations and cancellations of companies and workers, the censuses of companies at 31 December, the predecessor and successors companies, the contributions of self-employed workers, the contributions of working mothers and those applying for family deductions, the contribution accounts of certain debtors to the Public Treasury, the research staff with deductions in their Social Security, as well as monthly information of the TC1 models. 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 Banco de España on operations included in its Circulars 1/2012 and 4/2012, 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 for the whole country is received from the Spanish Statistical Office; and from the State Controller's Office, the information of the National Subsidies Database is received.

During 2016, the Tax Agency provided to the Autonomous Communities of common regime more than 40 million registers regarding Capital Gains Tax, Economic Activities Tax and Certain Transport Means (registration) Tax, in addition to the variations occurring in that period in the Sole Taxpayers Census. The Autonomous Communities provided more than 10 million registers on Inheritance and Donations Tax, on Asset Transfer Tax and Stamp Duty, on Tax paid on Gaming and securities files checked.

Additionally, the Tax Agency provided the four Special Regional Treasuries with more than 41 million registers in 2016 and received more than 25 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 2016, 1,630 local entities had signed the Information Provision Agreement, 986 the Agreement on tax information exchange and collaboration in tax collection management, 65 the Enforced Collection Agreement and 187 the Electronic Filing Agreement. The new additions to these Agreements during 2016 were: 37 Local Entities to the Information Provision Agreement, 44 to the Agreement to exchange information and 16 to the enforced collection 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 2016 tax refunds managed in the Tax Agency for a value of 200.1 million euros were embargoed and transferred to the coffers of the said Administrations.

This information is detailed in the data presented in the following chart of the Appendix