4.4. Information exchange and transfer

The information obtained by the Tax Agency in the performance of its duties has a reserved nature. The control of the information in the power of the Tax Administration constitutes a constitutional requirement deriving from both the fundamental right to data protection and the general duty to pay taxes to sustain public spending.

However, given the confidential nature of data with tax implications and its necessary impact on the effective application of taxes, the law allows its transfer to other public administrations, as well as to judicial bodies, in the cases and for the purposes expressly provided.

In that legal framework, the Tax Agency supplies essential information for improvement in the management and control of the procedures of numerous of public bodies, demonstrating the Tax Agency's commitment to the efficient processing of information and collaboration with other Public Administrations.

Reciprocally, some of the collaboration agreements for the transfer of information which the Tax Agency has signed with other Public Administrations also articulate the periodical reception of valuable information for improving the effective application of the State tax and customs system.

In this matter, the technological advances are proving to be essential, greatly facilitating administrative tasks in allowing the online transfer of data between computers, the crossing of files and the creation of computerised records in which the information is processed and organised.