4.4.4. Exceptions

• The deletion will not proceed when it could cause damage to the legitimate interests of the affected party or third parties or when there is an obligation to preserve the data.
• The right to deletion will not apply if the data coincides with that recorded in an administrative file. To proceed with the deletion, it will be necessary to previously review the file by the legally established means, and if they are modified, the deletion of the data from the computerized files may be considered.
• In cases where, although the deletion of the data is appropriate, its physical extinction is not possible, both for technical reasons and due to the procedure or support used, the person responsible for the file will proceed to block the data, in order to prevent its subsequent processing or use.
• An exception is made, however, in the case in which it is demonstrated that the data have been collected or recorded by fraudulent, unfair or illicit means, in which case their deletion will always entail the destruction of the medium on which they appear.

In article 17.3 of Regulation (EU) 2016/679 , it is specified that the right to deletion cannot be exercised when processing is necessary:

1. To exercise the right to freedom of expression and information.
2. for the fulfillment of a legal obligation or for the fulfillment of a mission carried out in the public interest or in the exercise of public powers conferred on the person responsible;
3. For reasons of public interest in the area of public health.
4. for archival purposes in the public interest, scientific or historical research purposes or statistical purposes, or
5. To make, exercise or defend claims.

Therefore, and based on articles 17.3.b, 17.3.d and 17.3.e, the Tax Agency may deny the exercise of said right.