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Resolution is issued due to violation of the principle of confidentiality because a Consocio's collector, within the framework of a delegation of competences in matters of management and collection of taxes of the Bolvir City Council, sent emails to a wrong email address, linked to a particular, that contained personal data of taxpayers of the municipality of Bolvir.

The Department of the Interior breached the principle of accuracy of personal data, since it erroneously associated a debt pending payment to the ID of the person here denouncing, which led the ATC to take the current account without being the debtor.

Resolution is issued, we imput the principle of accuracy given that a resolution is notified executively in a postal address corresponding to another vehicle of the person concerned; and not in the postal address that is specifically linked to the vehicle sanctioned in the registers of the DGT and that is the correct one in accordance with Article 90 of the LLei transit.

The access of the councilors to information regarding the amount and reason for the doubtful debts could find its justification in the control and supervision functions legally attributed to the councilors. This, without the need to provide the identity (name and surname) of all affected natural persons, for the purposes of the minimization principle. This, without prejudice to the fact that, once the information is known in the terms indicated, in some cases it may also be pertinent to know the identity of those affected, a possibility that would require specific consideration, taking into account the principles of data protection.

A city council published in several official newspapers and on the municipal website, a notice notice of a mayoral decree to a plurality of people, containing a list of 381 buildings that the city council initially considered permanently unemployed, and identifying with the cadastral reference and exact address of each property, along with the full number of the DNI of the corresponding IBI passive persons in each case. The Advice is sanctioned, as the person responsible for the very serious infringement due to violation of the principle of application, for having made the publication without the concurrence of any legal basis. The publication of the real estate address along with the other published data (ref. cadastral and No. DNI) is considered excessive for the intended purpose (notification of the act), but the corresponding infringement, referring to the violation of the minimization principle, is subsumed in the infringement of the principle of application.

The regulations on the protection of personal data would enable, for the purpose of tax management, the communication of data with tax significance to the Tax Administration through a procedure to request the information, in each specific case, when it refers to a specific person or set of people, such as creating a specific mailbox to address requests. On the other hand, in the absence of a general provision establishing this, the regulations would not enable the periodic supply of information. In cases where the protection regulations enable the communication of data, it is not necessary to inform the people affected by the communication to the Tax Administration, in accordance with what is set out. With regard to communication with the aim of improving annual market forecasts and studies, and to complement the information system on the market, it will be necessary to be aware of the provisions of the additional provision of the Tax Code of Catalonia.

PS was introduced for alleged violation of the principle of Licitude. However, having analysed the specific rules, it was concluded that the IMA strictly complied with Article 110.2GT, which provides for the possibility of notifying the resolution at the tax address of the representative of the obligatory tax in the proceedings initiated by law. On the basis of this literality, although it is accredited that the representative provided us with a domicile for the purposes of notifications, it is dictated resolution of oversight.

The City Council may use the information available to homes in respect of which there is no water consumption or people registered in the last two years, as well as data from the IBI Register relating to the owners of these homes, with the purpose of applying the surcharge provided for in Article 72.4 of the TRLHL.

Due to an error in a buying and selling script of an immoble, which contained the CADAstral certification of the property of the person denouncing the property rather than that of the property actually transmitted, the Municipal Institute of Finance of the City Council of Barcelona introduced into the computer system of tax management a new owner of the property of the person denouncing the property and issued the IBI receipt of the property of the person denouncing in the name of the alleged new owner. This resulted in the IBI receipt not being sent to the payment of the person denouncing the account. After several complaints from the complainant, the City Council warned the cause of the incident and re-entered the correct data into the system. The following year, despite being aware of the error in the aforementioned buy-sales script, the City Council re-introduced to the computer system the flawed cadastral reference, which led to the same error as the previous year, that IBI receipts be issued to a person other than its actual owner.

The city council can access the information available to the concessionaire of the water supply relating to homes for which there is no water consumption in the last 2 years or when this consumption is abnormally low, in order to 'apply the surcharge to the IBI provided for in the TRLRHL with respect to these homes.