3.6. Recipients

According to article 95 of the General Tax Law, all data, reports or background information obtained by the Tax Administration in the performance of its functions are reserved and may only be used for the effective application of the taxes or resources whose management it is entrusted with and for the imposition of the appropriate sanctions, without being able to be transferred or communicated to third parties.

However, article 95 of the General Tax Law also establishes a series of assessed cases where it is contemplated that the Tax Agency may transfer or communicate data to third parties, which may be of two types:

• Transfers or communications of data in cases such as collaboration in compliance with tax obligations with other public administrations, the fight against tax crime and fraud in different areas, collaboration with investigations by judicial bodies and the public prosecutor's office, control of the Tax Agency's own activity.

In these cases, in accordance with article 6 of EU Regulation 2016/679, it will not be necessary to obtain the express consent of the citizen, so that these transfers or communications can be carried out. On the other hand, in accordance with article 14 of EU Regulation 2016/670, if a transfer or communication occurs, it will not be necessary to inform the citizen.

• Rest of assignments and communications that are not expressly contemplated in article 95, and that are necessary in the field of collaboration between public administrations to facilitate the provision of public services to citizens.

In these cases it will always be necessary for the Administration that requests the data to have the express consent of the citizen.

Furthermore, Recital 31 of EU Regulation 2016/679 establishes that in the event that the communication of personal data is carried out between public authorities, including tax and customs authorities, they will not even be considered recipients of data when these are necessary to carry out a specific investigation of general interest.

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