It allows the existence of an electronic procedure for the transfer of tax information, which replaces paper communications and certificates so that the Courts and Tribunals can access tax information through the Judicial Neutral Point for the exercise of the jurisdictional function.

The exclusive purpose of the transfer of information from the Tax Agency will be collaboration with the judicial bodies in the development of the functions assigned to them in the cases of letters a), f) and h) of article 95.1 of the General Tax Law. , regarding which the law allows the transfer of tax information.

All of this is understood without prejudice to the exchange of information that may take place between the Tax Agency and the judicial bodies according to the legal system in cases other than those provided for by this Agreement.