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V0862-18 ·27 March 2018 ·consulta-vinculante Medium impact
Tax

Individuals are not required to provide information to third parties, nor can the Administration act as an intermediary

A company has enquired whether it can compel individuals to provide information regarding their Personal Income Tax (IRPF) to deduct financial goodwill. The Directorate General for Taxes (DGT) has ruled that there is no tax obligation for individuals to report such information, and the Administration is prohibited from disclosing confidential third-party data.

In 6 key points

How it affects those involved

This ruling limits the ability of companies to access private tax data through administrative channels for the purpose of claiming tax deductions related to financial goodwill.

Lifecycle

2018-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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