4.5.3. Information security. Access control

The Tax Agency has established an Information Security Policy approved by a Resolution of the Presidency of the Tax Agency of 8 November 2012. The Information Security Policy is the instrument used by the Tax Agency to achieve its objectives using the information and communications systems in a secure manner.

Within the framework established by the Information Security Policy, the Tax Agency has data protection and security mechanisms, one of which is the control of accesses, which has an eminently preventive purpose. This control system, driven and supervised by the Internal Audit Service, is based on the registration of accesses. Every time a user accesses the corporate information system for an enquiry or for a management activity, they must declare the reason for access. Any access to tax information of a personal nature is registered together with a series of technical and administrative data which reveal its context and facilitate subsequent control.

Periodical risk analyses are conducted, and the accesses of greatest risk are selected and audited, in accordance with the guidelines of the Tax Computing Security and Control Commission. If the Head of Security considers that it is a serious or very serious improper access, they can initiate a disciplinary proceeding, if applicable. With slight fluctuations, the number of users with some improper access annually is around one for every 200 users with accesses. Between 2014 and 2015, the platform for processing the audited accesses made by internal or external users has been renewed.

Lastly, in 2015, justification of some access was required for 78.94% of the total number of users of the Tax Agency. As a result of this access control, 18 disciplinary proceedings were initiated.