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Information to the interested party on data protection

3.3. Purpose

The data collected is exclusively for the purposes indicated below and will not be further processed in a manner incompatible with said purposes.

The Tax Agency, created by article 103 of Act 31/1990 of 27th December, on General Budgets of the State for 1991, was constituted effectively on the 1st of January 1992. It was set up as a public law organisation attached to the former Ministry of Economy and Treasury through the former State Secretariat for Finance and Budget. As such organisation of public law, it has its own legal regulation different from that of the General Administration of the State, a reguation which, without detriment to the essential principles that must preside over every administrative performance, confers a certain autonomy to it in budgetary and personnel management issues.

The Tax Agency is entrusted with the effective application of the state tax and customs system , as well as those resources of other national public administrations or the European Union whose management is entrusted to it by law or by agreement. .

It is therefore the Tax Agencys duty to apply the tax system in such a way that the constitutional principle is complied with by virtue of which everyone has to contribute to the maintenance of public expenditure according to his or her economic capacity. Yet, it does not have the competencies for the elaboration and approval of tributary norms nor can it assign, in the aspect of public expenditure, the public resources among the different aims.

The function of integral management of the state and customs tax system materialises in a wide ensemble of activities, among which there are the following:

  1. The management, inspection and collection of state-owned taxes (IRPF, Corporations, Non-Resident Income Tax, VAT and Special Taxes).
  2. The performance of functions in relation to the income of the Autonomous Communities and Autonomous Cities, both with regard to the management of the Personal Income Tax, as well as the collection of other income from said Communities, whether by legal provision or through the corresponding collaboration agreements.
  3. The collection of revenue on behalf of the European Union.
  4. customs management and the repression of smuggling .
  5. The collection of taxes due to the State Public Sector in the voluntary payment period.
  6. The collection, through enforcement, of public revenue due to the State General Administration and associated or dependent Public Bodies.
  7. The collaboration in the prosecution of certain crimes , among which crimes against the public treasury and smuggling crimes stand out.

Likewise, other autonomous and local organs manage own taxes and transferred taxes.

It should be noted that, to carry out the entrusted actions, the State Tax Administration Agency has to cross-check information and prepare profiles. In any case, the purposes of these actions are those indicated above.

The legal basis for this is found in article 22 of EU Regulation 2016/67 , where profiling is recognized when it is authorized by the law of the Union or the Member States that applies to the person responsible for the treatment. And where the use of specially protected data is also allowed when it is used to safeguard a general public interest of the Union or a Member State, referring to the tax field.

In addition to what is described above, other treatments are carried out not associated with the management of the state and customs tax system, the purpose of which is described in each of the processing activities of this type carried out by the Tax Agency and which are accessible in the registry. of treatment activities.

Record of processing activity