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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.

A municipal institute|high school of exchequer is admonished as a responsible for an offense related to the breach of the principle|beginning of accuracy, for having associated incorrectly the NIF of the denouncer to a third person, against whom the institute|high school initiated a sanctionative procedure on the subject of traffic.

Notification of the liquidation of the tax to|in a different|distinct address of the one facilitated for the purpose of notifications.

City councils can use the personal data contained in the Municipal Register of Inhabitants to identify minors of compulsory school age and get in touch with their families to exercise the powers that correspond to them with regard to the pre-registration process. The tax regulations do not allow the consultation of tax information, in a general way and without the consent of the people affected, in order to be able to detect the existence of specific socio-economic situations prior to the pre-registration application. The compatibility of using other databases or administrative records such as those described in the conduct cannot be ruled out, although the terms in which this exchange of information is described in the query (volume of information, people affected , when it would be carried out, etc.) pose serious problems from the point of view of the proportionality of the measure.