3.5. Legitimation

According to article 6.1.c of EU Regulation 2016/679 , personal data may be processed when “the processing is necessary for compliance with a legal obligation applicable to the data controller” .

The Tax Agency is, by law, entrusted with the effective application of the state tax and customs system. Therefore, the treatments carried out in compliance with said obligations are legitimized, in accordance with the requirements demanded by EU Regulation 2016/679.

In addition to what is described above, other treatments not associated with the management of the state tax and customs system are carried out, the legitimacy 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 register of processing activities.