The precautionary measure of suspension is reported in relation to the obligation of communication 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 the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes (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 exempt intermediary must communicate this circumstance within a period of five days from the day following the birth of the obligation to provide information 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 Law”, suspending its application until a sentence is handed down.

For all the above reasons, 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 professional secrecy, is hereby suspended.