Transparency and secrecy tax

considerations for the Andalucian Transparency Council resolutions about information on taxes (IBI)

Abstract

 If there is an issue within the Legal System especially problematic when it comes to reconciling the right of access to information and the right to the protection of personal data is, without any doubt, the tax question. This work reflects on the existing tension between the right to privacy, the ultimate foundation of the regulations on data protection, and the right of access to administrative information in light of the current transparency laws, focusing on the tax area, since both sectors of the legal system start from opposing principles, which constitutes a source of legal insecurity for those who must apply these norms. On the other hand, when dealing with legal entities, specifically excluded from the scope of application of the GDPR, their data protection regulation is expressly extended to them by both the tax and cadastral regulations, placing them on the same level as that of natural persons; therefore, it is the sectorial norm the one that configures the statute of data protection for legal entities.