Interpretive scope of the First Additional Provision, Second Section, of Law 19/2013 on Transparency, Access to Public Information and Good Governance. Specific legal regime for access to information; analysis of the General Tax Law

Requests for public information on tax matters. Judgment of the Spanish Supreme Court 257/2021 (Contentious-Administrative Chamber, Third Section), of February 24, 2021 (judicial remedy 2162/2020)

Abstract

In its judgment dated 24 February 2021, the Third Chamber of the Supreme Court, the Chamber for Contentious-Administrative Law, upheld the appeal filed by the Council for Transparency and Data Protection of Andalusia. This ruling confirms the interpretative scope of the Additional Provision One, Section Two, of Act 19/2013, of 9 December, on Transparency, Access to Public Information and Good Governance and determines that, for the purposes of the aforementioned Additional Provision, no “specific legal regime of access to information” is derived from the General Tax Law displacing the legislation on transparency in the regulation of access to tax data by citizens.