3.5. Legitimation

According to Article 6.1.c of Regulation EU2016/679 , personal data may be processed when “processing is necessary for compliance with a legal obligation applicable to the 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 these obligations are legitimate, in accordance with the requirements of Regulation EU2016/679.

Likewise, the treatment is carried out in accordance with article 6.1.e of Regulation 2016/679 ( EU) "the treatment is necessary for the fulfillment of a mission carried out in the public interest or in the exercise of public powers conferred on the controller", since it is necessary for the exercise of public powers conferred on the Tax Agency by article 103 of Law 31/1990, of December 27, on the General State Budget for 1991.

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.