es_search_tax_rulings
Search Spanish DGT tax rulings (consultas tributarias) by free text and date, with pagination, to find binding tax criteria.
Instructions
Search DGT tax rulings (consultas tributarias) by free text and/or date.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| page | No | 1-based results page (20 hits per page). | |
| texto | No | free-text query over the ruling corpus (e.g. ``"aerotermia"``). | |
| database | No | ``"vinculantes"`` (default, V-numbers, binding) or ``"generales"``. | vinculantes |
| fecha_desde | No | earliest ``fecha salida``, ``dd/mm/aaaa``. | |
| fecha_hasta | No | latest ``fecha salida``, ``dd/mm/aaaa`` (requires fecha_desde). |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| page | Yes | ||
| items | No | ||
| total | Yes | ||
| database | Yes | ||
| total_pages | Yes | ||
| dataset_note | No | DGT consultas tributarias are reached by official number (es_get_tax_ruling, e.g. 'V0001-25') or by full-text/date search (es_search_tax_rulings). Source: petete.tributos.hacienda.gob.es (Doctrina Tributaria, ~69,500 consultas vinculantes + ~19,700 consultas generales). Tax rulings have no ELI/ECLI; the official NUM-CONSULTA is the durable identifier. |