The elaboration of a listing with information about these reports for its communication in the AEAT can be considered a data processing to the effects of the forecasts of the LOPD if it allows to identify the lawyers that they refer to. The generalized communication does not result from information about this type of reports to the tributary administration under protection of the article 94.1 of the LGT justified, once the lack of tributary trascendència of these reports has been attended to, to treat itself only of provisional estimations about the fees, and the nonexistence of a general disposal that this generalized requirement for information foresees.