4.4.4. Exceptions

• Deletion will not be carried out when it could cause harm to the legitimate interests of the affected party or third parties or when there is an obligation to retain the data.
• The right to erasure will not apply if the data matches that contained in an administrative file. In order to proceed with the deletion, a prior review of the file will be necessary 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 deletion of data is appropriate but physical deletion is not possible, either for technical reasons or due to the procedure or medium used, the person responsible for the file will block the data in order to prevent further processing or use.
• However, there is an exception in the case where it is proven that the data has been collected or recorded by fraudulent, unfair or illegal means, in which case the deletion of the data 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 may not be exercised when the processing is necessary:

1. To exercise the right to freedom of expression and information.
2. for compliance with a legal obligation or for the performance of a task carried out in the public interest or in the exercise of official authority vested in the controller;
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.