4.5.4. Exceptions

Article 22 of EU Regulation 2016/679 excludes the right to object in the case of automated individual decisions, including profiling, where they are authorized by Union or Member State law applicable to the controller and that also establishes appropriate measures to safeguard the rights and freedoms and legitimate interests of the interested party, as is the case of the Tax Agency.

Additionally, the current article 23.3 of Organic Law 15/1999, adapted to the new Regulations, establishes that “Those responsible for the Public Treasury files may also deny the exercise of the rights referred to in the previous section [access , rectification or cancellation] when it hinders administrative actions aimed at ensuring compliance with tax obligations and, in any case, when the affected party is being subject to inspection actions.