We inform you of the precautionary measure of suspension in relation to the communication obligation of intermediaries in which the transfer of information violates the legal regime of the duty of professional secrecy, regulated in article 45.4.b) of the General Regulation of actions and tax management and inspection procedures and development of common standards for tax application procedures (RGAT):

The Order issued on February 27, 2023 by the Contentious-Administrative Chamber of the Supreme Court corresponding to Procedure number 0000153/2021, has agreed to the adoption of the requested precautionary measure in relation to the provisions of the second paragraph of article 45.4. b) of the RGAT, insofar as it provides that: “In this case, the exempted intermediary must communicate this circumstance within a period of five days from the day following the birth of the information obligation to the other intermediaries involved in the mechanism and to the interested taxpayer through the communication. referred to in the twenty-fourth Additional Provision of Law 58/2003, of December 17, General Tax”, suspending its application until the sentence is delivered.

For all of the above, the obligation, provided for in section 1 of the twenty-fourth Additional Provision of the General Tax Law, to communicate those intermediaries in which the transfer of information violates the legal regime of the duty of secrecy is suspended. professional.