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.

In 2022, the signing of new agreements with the National Social Security Institute on the exchange of information stands out; the General Intervention of the State Administration in matters of reciprocal exchange of information for the fight against tax fraud and for the fight against late payment in commercial operations of public sector entities, and for the fight against fraud in obtaining or receiving aid or subsidies from public funds or from the European Union; with the Autonomous Body State Body for Inspection of Labor and Social Security in matters of information exchange and development of collaborative actions for the prevention and correction of tax and social security fraud; and with the State Lottery and Betting Company (SELAE), SME, SA, for the provision of information by SELAE to the Tax Agency.

As a result of this collaboration, the Agency, in addition to providing information of interest for the development of the competences of such bodies, received, during 2022, information relevant to the performance of its functions.

Without being exhaustive, Social Security handled nearly 10.8 million requests for information on assets for tax collection purposes, as well as on work income paid by more than 12,500 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 2022, the Tax Agency provided the Autonomous Communities of the common regime with more than 53.7 million records relating to the Taxes on Assets, Economic Activities and Certain Means of Transport (registration), as well as other transfers of information and the variations produced in that period in the Single Census of taxpayers. For their part, the Autonomous Communities provided more than 14 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 Provincial Treasuries with more than 209 million records in 2022 and received more than 71.2 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.

Regarding collaboration with Local Entities, as of December 31, 2022, they were signed up to Executive Collection Agreement 112. Regarding the Agreements for the supply of information and the exchange of tax information and collaboration in tax collection management signed in 2022, 1,127 and 1,094 local entities respectively.

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, in the 2022 financial year, refunds processed by the Tax Agency amounting to more than 178.5 million euros were seized and transferred to the coffers of the aforementioned Administrations.

This information is detailed in the data developed in Chart No. 48. Provision of information. Public Administrations (Annex).

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.

These exchanges 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 terrorist financing.

During 2022, the National Fraud Investigation Office (ONIF) and the Deputy Directorate of Customs Surveillance received 1,757 reports from SEPBLAC, while 11 responses were sent to SEPBLAC requests for information.