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V1440-20 ·18 May 2020 ·consulta-vinculante Medium impact
Tax

Access to IAE tax register during public exhibition is limited to personal information only

The query examines whether any citizen can access the Economic Activities Tax (IAE) register during its public exhibition period or if access is restricted to one's own data. The DGT rules that, although the register must be made available to the public, the data remains confidential and individuals may only consult their own information.

In 6 key points

How it affects those involved

This ruling clarifies the balance between the public nature of tax registration processes and the protection of individual tax confidentiality.

Lifecycle

2020-05-18PublishedPublished 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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