5. Record of processing activity
Article 30 of Regulation (EU) 2016/679 establishes that the data controller will keep a record of the processing activities carried out under his responsibility. Said record must contain all the information indicated below:
- the name and contact details of the controller and, where applicable, the co-controller, the representative of the controller, and the data protection officer;
- the purpose of the data processing;
- a description of the categories of data subjects and the categories of personal data;
- the categories of recipients to whom the personal data were or will be communicated, including recipients in third countries or international organisations;
- where applicable, transfers of personal data to a third country or an international organization, including the identification of said third country or international organization and, in the case of transfers referred to in Article 49(1), second subparagraph, the documentation of adequate guarantees;
- where possible, the deadlines for deletion of the different categories of data;
- where possible, a general description of the technical and organizational security measures referred to in Article 32(1).
In addition, Public Administrations must make public the inventory of their processing activities, being accessible by electronic means, as established in article 31.2 of Organic Law 3/2018, of December 5, on the Protection of Personal Data and guarantee of digital rights.
In application of the above, the personal data processing activities carried out by the Tax Agency are listed below.
- 5.1. Census
- 5.2. Partners, participants, representatives
- 5.3. Presumed Taxpayers / Non-filers
- 5.4. Requirements
- 5.5. Integrated collection system
- 5.6. Resources, claims
- 5.7. Neutral Point Embargoes
- 5.8. Payments to CCAA and EELL suppliers
- 5.9. Procedural Files
- 5.10. Non-Procedural Files
- 5.11. People Require Information Courts
- 5.12. CDC - Citizens
- 5.14. Inheritance and Donations
- 5.15. Documents and Writings
- 5.16. Non-established VAT refund
- 5.17. Sanctions
- 5.18. Representation
- 5.19. Customs Surveillance Information Database
- 5.20. Penalties, surcharges and interest
- 5.21. Notifications, communications and notices from the AEAT
- 5.22. AGE notifications and communications
- 5.23. Document management of the AEAT
- 5.24. AEAT mobile applications
- 5.25. Registry Entries
- 5.26. Taxpayer Assistance
- 5.27. VRU
- 5.28. Inspector Procedure
- 5.29. Annotations
- 5.30. Inspection sheets
- 5.31. Foreign trade declarations
- 5.32. Foreign trade authorizations
- 5.33. Foreign trade guarantees
- 5.34. Brand protection
- 5.35. Customs single window
- 5.36. VAT refund to non-resident travelers
- 5.37. Smuggling
- 5.38. Reviews
- 5.39. Accounting
- 5.40. Registration of border workers in the Customs and Special Tax Administration of the Línea de la Concepción
- 5.41. Prometheus
- 5.42. Census of economic activities
- 5.43. Special Tax on Certain Means of Transport.
- 5.44. Exemptions not subject to special tax on certain means of transport
- 5.45. Additional information
- 5.46. Census of special tax obligors
- 5.47. Excise taxes, production documents
- 5.48. Census and management of subsidized diesel offenders
- 5.49. Special taxes - Intervention sheets
- 5.50. Special taxes - Guarantees
- 5.51. Special taxes - Tax marks
- 5.52. Management of the census of hydrocarbon retailers (IVMDH)
- 5.53. Special Taxes. Payments with checks and discounted diesel cards
- 5.54. Census of operators obliged to Environmental Taxes
- 5.55. Informative Statements and information received
- 5.56. Information exchange
- 5.57. IRPF (Personal Income Tax)
- 5.58. VAT (Value Added Tax)
- 5.59. IS (Corporate Tax)
- 5.60. IRNR (Non-resident income tax)
- 5.61. Special regime for telecommunications, broadcasting or services provided electronically (MOSS)
- 5.62. VAT exemption and refund for embassies, international organizations and NATO
- 5.63. Self-assessment
- 5.64. Wealth Tax
- 5.65. Collection of fees that constitute resources of the Public Treasury
- 5.66. Cash movements
- 5.67. Intervention of Payment Methods
- 5.68. Money laundering report
- 5.69. Customs chemical-technological laboratory bulletins
- 5.70. Drug Precursors
- 5.71. Customs and Special Taxes inspector procedure
- 5.72. Expanded Customs Census
- 5.73. Signatory positions of the AEAT
- 5.74. Access record
- 5.75. Video surveillance of customs facilities
- 5.76. AEAT Personnel and Provision of positions
- 5.77. Selective processes and incorporation into the AEAT
- 5.78. Training
- 5.79. Disciplinary files, administrative resources and monitoring of judicial procedures
- 5.80. Compatibility files
- 5.81. Health surveillance data management
- 5.82. User census
- 5.83. Visits and staff from the AEAT and service companies
- 5.84. Video surveillance
- 5.85. Intrastat Operators
- 5.86. Third Party Census
- 5.87. Economic-Financial Management
- 5.88. Third parties
- 5.89. Supplier contacts
- 5.90. Patrimonial Responsibility
- 5.91. Inheritance renouncers
- 5.92. AEAT Action Plan against SARS-COV2
- 5.93 Registry of Operators of High-Speed Inflatable and Semi-Rigid Boats
- 5.94 Recordings related to collaborative video call tools
- 5.95. Access control by fingerprint recognition
- 5.96. Recordings of CRA calls
- 5.97. Cl@ve PIN Identification System Authentication
- 5.98. Newsletter Subscription
- 5.99. Internal information system on regulatory violations and the fight against corruption