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 agreements for the exchange of information and other forms of collaboration, the most notable are those signed by the Tax Agency with the General Treasury of Social Security, the Labour Inspectorate, the General Directorate of Cadastre, the General Directorate of Traffic, the General Council of Notaries, the College of Registrars, the Executive Service of the Commission for the Prevention of Money Laundering and Monetary Offences (SEPBLAC), the National Institute of Statistics, the Autonomous Communities of the common regime, the Foral Treasuries and the Spanish Federation of Municipalities and Provinces. Collaboration with the Autonomous Communities of the common regime is described in greater detail in section 4.2.5.

As a result of this collaboration, the Agency, in addition to providing information of interest for the development of the competences of these bodies, received, during 2018, information relevant to the performance of its functions.

Without being exhaustive, Social Security handled more than 14 million requests for information on assets for tax purposes, as well as more than 105,800 requests on work income paid by more than 62,300 payers; 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.

In 2018, the Tax Agency provided the Autonomous Communities of the common regime with more than 40 million records relating to the Taxes on Assets, Economic Activities and Certain Means of Transport (registration), as well as the variations produced in that period in the Single Census of taxpayers. For their part, the Autonomous Communities provided more than 5 million records of the Tax on Inheritances and Donations, the Tax on Patrimonial Transfers and Documented Legal Acts, Taxes transferred to Gambling and files of verified values.

In addition, the Tax Agency supplied the four Regional Treasuries with more than 202 million records in 2018 and received more than 133 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 December 31, 2018, 1,707 local entities were signed up to the Agreement on the supply of information, 1,084 to the Agreement on the exchange of tax information and collaboration in collection management, 90 to the Executive Collection Agreement and 189 to the Electronic Filing Agreement. The following countries have joined these agreements in 2018: 38 Local Entities to the Supply Agreement, 43 to the Information Exchange Agreement, 14 to the Executive Collection Agreement and 2 to the Telematic Submission 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. In this context, in 2018, refunds processed by the Tax Agency amounting to 185.8 million euros were seized and transferred to the coffers of the aforementioned Administrations.

This information is detailed in the data developed in Chart No. 46. Provision of information. Public Administrations New window .

Executive Service of the Commission for the Prevention of Money Laundering and Monetary Offences (SEPBLAC)

In 2006, the Tax Agency and the Executive Service of the Commission for the Prevention of Money Laundering and Monetary Offences (SEPBLAC) signed an agreement which, in addition to establishing the carrying out of reciprocal exchanges of information, determines the presence of Tax Agency staff in SEPBLAC in order to analyse the information received by that body that could have tax and customs implications.

The exchanges carried out under the Convention allow the Tax Agency to obtain more information to facilitate the application of the tax system, and SEPBLAC to analyse operations in which there are indications that they may be related to money laundering or the financing of terrorism.

During 2018, the National Fraud Investigation Office (ONIF) and the Deputy Directorate of Customs Surveillance received 1,327 reports and responses to requests for information from SEPBLAC, while 3 responses to requests for information from SEPBLAC were sent.