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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.
Cuestión planteada Si cualquier ciudadano puede acceder a consultar la matrícula del impuesto en el plazo de exposición pública de la misma establecido en el artículo 90 del TRLRHL y el artículo 3 del RD 243/1995, o si los obligados tributarios solo tienen derecho al acceso de la información que les afecte particularmente, al amparo de lo dispuesto en la normativa sobre portección de datos.
La exposición de la matrícula del IAE no elimina el carácter reservado de los datos tributarios establecido en el artículo 95 de la LGT. Por tanto, una persona o entidad solo puede consultar la información correspondiente a sus propios datos contenidos en la matrícula. No se puede acceder a los datos de otros obligados tributarios sin su consentimiento, salvo en los supuestos excepcionales y tasados de la ley.
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