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.

As a result of this collaboration, the Agency, in addition to providing information of interest for the development of the powers of such organizations, received, during 2019, information relevant to the performance of its functions.

Without being exhaustive, the Social Security responded to nearly 12.5 million requests for asset information for collection management, as well as the work income satisfied by more than 47,700 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.

During 2019, the Tax Agency provided the Autonomous Communities of the common regime with more than 39.8 million records related to Taxes on Wealth, Economic Activities and Certain Means of Transport (registration), as well as other transfers of information and variations produced in that period in the Single Taxpayer Census. For their part, the Autonomous Communities provided more than 9.5 million records of the Inheritance and Donation Tax, the Tax on Asset Transfers and Documented Legal Acts, of Taxes transferred on Gaming and files of verified values.

In addition, the Tax Agency provided the four Provincial Treasurys with more than 198 million records in 2019 and received more than 105 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. However, by application of the Eighth Additional Provision of Law 40/2015, of October 1, on the Legal Regime of the Public Sector, these agreements became extinct on October 2, 2019 and new agreements are being processed whose purpose is to regulate a stable system of mutual collaboration in the areas of tax management, executive collection of the taxes of Local Entities, supply and exchange of information. As of October 2, 2019, 1,733 local entities were adhered to the information provision agreement, 1,109 to the tax information exchange and collaboration in collection management agreement, 90 to the executive collection agreement and 189 to the telematic presentation agreement. Therefore, the accessions to these agreements during 2019 have been the following: 26 Local Entities to the supply agreement, 25 to the information exchange agreement and 15 to the executive 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. In this framework, in the 2019 financial year, refunds managed at the Tax Agency for an amount of 211.8 million euros have been seized and transferred to the coffers of the Administrations mentioned above.

This information is detailed in the data developed in Chart No. 45. Information supplies. Public Administrations New window (Annex).

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

The Tax Agency and the Executive Service of the Commission for the Prevention of Money Laundering and Monetary Offenses (SEPBLAC) signed an Agreement in 2006 in which, apart from establishing the carrying out of reciprocal exchanges of information, the presence of personnel is determined. of the Tax Agency in the SEPBLAC in order to carry out analysis tasks of the information received in that organization that could have tax and customs significance.

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

During 2019, in the National Fraud Investigation Office (ONIF) and in the Deputy Directorate of Customs Surveillance, 1,584 reports and responses to requests for information have been received from SEPBLAC, while 25 responses have been sent to requests for information. of SEPBLAC.