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Guide for the transfer of tax information electronically to Public Administrations for the exercise of their powers (PROTGEN)

2. Subjective scope

The following entities may request tax information electronically:

  1. The bodies of the General State Administration.

  2. The bodies of the Administrations of the Autonomous Communities and the Autonomous Cities of Ceuta and Melilla.

  3. The bodies of the Administrations of Local Entities.

  4. Public bodies and other public law entities with their own legal personality, linked to or dependent on any public administration.

  5. Public universities.

  6. The Bar Associations.

  7. The Official Chambers of Commerce.

IMPORTANT: Adherence to or subscription of an Agreement on the supply or exchange of tax information.

Agreements will be formalised when the provision of data must be carried out periodically or continuously over time and said data refers to a large number of interested parties or those affected by them.

Currently, all Autonomous Communities have signed an Agreement for the transfer of information for non-tax purposes. They can be consulted at the following link: Collaboration with the Tax Agency - Autonomous Communities / Agreements on the provision of information for non-tax purposes New window .

Likewise, many Local Entities are adhered to the Agreements signed between the Tax Agency and the Spanish Federation of Municipalities and Provinces regarding the provision of tax information or the exchange of tax information and collaboration in tax collection management. The full text of each of the agreements and the list of the participating Local Entities can be found in the following link on the Tax Agency's website: Collaboration between the Tax Agency and local entities / Local taxation New window . On that same site, Local Entities interested in joining can consult the adhesion procedure, described in the clauses of the aforementioned Agreements.

Many public universities have also signed the appropriate agreement. Otherwise, they will contact the AEAT Delegation corresponding to their territorial area of competence.

Bar Associations must adhere to the agreement signed with the General Council of the Spanish Bar Association and Chambers of Commerce to the agreement signed with the Chamber of Commerce of Spain.

In the event that the transferee uses third-party infrastructures in the terms provided for in the Resolution of June 28, 2012, of the Secretary of State for Public Administrations, which approves the Technical Standard for Interoperability of Data Intermediation Protocols , to carry out any type of processing essential for the management of the exchange of data transferred by the Tax Agency, you must comply with the conditions established by Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016 regarding the protection of natural persons with regard to the processing of personal data and the free circulation of these data and repealing Directive 95/46/EC (General Regulation of Data Protection).

In particular, it will ensure that:

  • You have selected a data processor and concluded a contract or legal act with the data processor in accordance with the requirements and minimum content required by Article 28 of the General Data Protection Regulation.

  • In said contract or legal act, it has determined the specific measures that the data controller must implement to guarantee the security of the data in accordance with article 32 of the General Data Protection Regulation which, in the case of Public Administrations, requires compliance with the National Security Scheme.

  • You are responsible before the Tax Agency for the use made of the data provided in relation to requests made on your behalf.