4.5.3. Information security. Access control

The Tax Agency has established an Information Security Policy approved by Resolution of the Presidency of the Tax Agency, dated November 8, 2012, aligned with the National Security Scheme and has been developed in security standards and operational procedures. 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.

The Tax Agency has adapted its information systems to the General Data Protection Regulation and to Organic Law 3/2018 on the Protection of Personal Data and the Guarantee of Digital Rights. In 2022, the Internal Audit Service has coordinated the participation of the Tax Agency in the TAXUD group on “ Data Protection Compliance” , which adapts the shared tax and customs systems in the European Union to the legislation on protection by drawing up joint responsibility agreements between the Member States and the European Commission.

Furthermore, the Audit Service represents the Ministry of Finance and Public Administration in the Interdepartmental Group for the protection of critical infrastructures.

Within the framework established by the Information Security Policy, the Tax Agency has information protection and security mechanisms, including user and authorisation management and access control, the purpose of which is eminently preventive.

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. Registration and access control processes continue to operate in the same way when public employees are working remotely.

The accesses of greatest risk are selected and audited, in accordance with the risk analysis and the guidelines of the Tax Computing Security and Control Commission. If the controller considers that it is a serious or very serious improper access, they can initiate a disciplinary proceeding, if applicable. Currently, the ratio of users with non-compliant access is one for every 441 users audited.

In 2022, more than 127,000 access audits were carried out and justification of some access was required for 80.05% of the total number of users of the Tax Agency. As a result of this access control, 6 disciplinary proceedings have been initiated to date.

Finally, the transfer of information from the Tax Agency to public bodies, covered by article 95 of the LGT, have security and control measures equivalent to the above, regardless of their supply channel. These measures extend to the security and confidentiality of international exchanges of tax information. In accordance with the peer reviews agreed upon within it, the Global Forum on Transparency and Exchange of Tax Information (OECD) has concluded at the end of 2022 with a favorable opinion a security and confidentiality audit of the international exchanges carried out by the Spanish jurisdiction.