El artículo 95 bis de la Ley General Tributaria y el derecho a la protección de los datos personales
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2016
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Instituto de Estudios Fiscales
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La Ley 34/2015, de 21 de septiembre, de modificación parcial de la Ley General Tributaria 58/2003, de 17 de diciembre, incorpora el nuevo artículo 95 bis que habilita a la Administración a difundir un listado de incumplidores por deudas o sanciones a la Hacienda Pública española. En este artículo analizamos la configuración jurídica actual de este instrumento, comparándolo con la redacción otorgada en el Anteproyecto de Ley de modificación parcial de la Ley General Tributaria 58/2003 que se publicó el 23 de junio de 2014.
Se evalúa el grado de incorporación de las sugerencias realizadas por la Agencia Española de Protección de Datos, el Consejo General del Poder Judicial y el Consejo de Estado; con especial atención a su incidencia en el derecho a la protección de los datos personales. Se examina el precepto a través de la división de los elementos que componen la estructura del artículo 95 bis, tanto durante la fase de aprobación del Anteproyecto de Ley de modificación parcial de la Ley General Tributaria, como en su redacción actual.
El análisis comparado de la redacción de la norma del Anteproyecto y la finalmente otorgada en la Ley nos permite afirmar que el legislador ha introducido gran parte de las recomendaciones que realizaron en sus respectivos informes la Agencia Española de Protección de Datos, el Consejo General del Poder Judicial y el Consejo de Estado. La inclusión de muchas de estas sugerencias ha permitido salvaguardar el derecho a la protección de los datos personales y, fundamentalmente, el principio de calidad de los datos.
Law 34/2015, of September 21, partially amending General Tax Law 58/2003, of December 17, incorporates the new article 95 bis that enables the Administration to disseminate a list of defaulters due to debts or sanctions to the Spanish Public Treasury. In this article we analyze the current legal configuration of this instrument, comparing it with the wording given in the Draft Law partially amending General Tax Law 58/2003, which was published on June 23, 2014. The degree of incorporation of the suggestions made by the Spanish Data Protection Agency, the General Council of the Judiciary and the Council of State is evaluated; with special attention to its impact on the right to the protection of personal data. The precept is examined through the division of the elements that make up the structure of article 95 bis, both during the approval phase of the Draft Law partially amending the General Tax Law, and in its current wording. The comparative analysis of the wording of the rule of the Draft and the one finally granted in the Law allows us to affirm that the legislator has introduced a large part of the recommendations made in their respective reports by the Spanish Data Protection Agency, the General Council of the Judicial Power and the Council of State. The inclusion of many of these suggestions has allowed safeguarding the right to the protection of personal data and, fundamentally, the principle of data quality.
Law 34/2015, of September 21, partially amending General Tax Law 58/2003, of December 17, incorporates the new article 95 bis that enables the Administration to disseminate a list of defaulters due to debts or sanctions to the Spanish Public Treasury. In this article we analyze the current legal configuration of this instrument, comparing it with the wording given in the Draft Law partially amending General Tax Law 58/2003, which was published on June 23, 2014. The degree of incorporation of the suggestions made by the Spanish Data Protection Agency, the General Council of the Judiciary and the Council of State is evaluated; with special attention to its impact on the right to the protection of personal data. The precept is examined through the division of the elements that make up the structure of article 95 bis, both during the approval phase of the Draft Law partially amending the General Tax Law, and in its current wording. The comparative analysis of the wording of the rule of the Draft and the one finally granted in the Law allows us to affirm that the legislator has introduced a large part of the recommendations made in their respective reports by the Spanish Data Protection Agency, the General Council of the Judicial Power and the Council of State. The inclusion of many of these suggestions has allowed safeguarding the right to the protection of personal data and, fundamentally, the principle of data quality.