5. Record of processing activity
Article 30 of Regulation (EU) 2016/679 that the controller shall keep records of processing activities carried out under its responsibility. This record must contain all the information indicated below:
- the name and contact details of the controller and, where applicable, of the joint controller, the controller's representative 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 have been or will be disclosed, including recipients in third countries or international organisations;
- where applicable, transfers of personal data to a third country or an international organisation, including the identification of that third country or international organisation and, in the case of transfers referred to in the second subparagraph of Article 49(1), documentation of appropriate safeguards;
- where possible, the expected timeframes for deletion of the different categories of data;
- where possible, a general description of the technical and organisational security measures referred to in Article 32(1).
Furthermore, Public Administrations must make public the inventory of their processing activities, which will be 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 the guarantee of digital rights.
Please note that the Tax Agency acts as the controller of all the processing specified in RAT except for the following processing in which it acts as the data processor:
- treatment 5.5 Integrated Collection System only in the case of non-tax debts managed by Ministerial Departments
- treatment 5.13 Registration of the Identification System Cl@ve
- treatment 5.7 Neutral Point Embargoes
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. Presumptive/non-filing taxpayers
- 5.4. Requirements
- 5.5. Integrated collection system
- 5.6. Resources, claims
- 5.7. Neutral Point Embargoes
- 5.8. Payments to suppliers of CCAA and EELL
- 5.9. Procedural Files
- 5.10. Non-procedural files
- 5.11. People Require Information Courts
- 5.12. CDC - Citizens
- 5.13. Cl@ve Identification System Registration
- 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. Assistance to taxpayers
- 5.27. VRU
- 5.28. Inspector Procedure
- 5.29. Notes
- 5.30. Inspection sheets
- 5.31. Foreign trade declarations
- 5.32. Foreign trade authorizations
- 5.33. Foreign trade guarantees
- 5.34. Trademark protection
- 5.35. Single customs window
- 5.36. VAT refund to non-resident travelers
- 5.37. Smuggling
- 5.38. Reviews
- 5.39. Accounting
- 5.40. Registration of border workers at the Customs and Excise Administration of La 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 from excise duty on certain means of transport
- 5.45. Additional information
- 5.46. Census of those liable for special taxes
- 5.47. Excise duties, production documents
- 5.48. Census and management of subsidized diesel offenders
- 5.49. Excise duties - Intervention sheets
- 5.50. Excise duties - Guarantees
- 5.51. Excise duties - Tax marks
- 5.52. Management of the hydrocarbon retailers census (IVMDH)
- 5.53. Special Taxes. Payments with checks and cards for discounted diesel fuel
- 5.54. Census of operators obliged to pay 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 electronically provided services (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 Means of Payment
- 5.68. Money laundering report
- 5.69. Customs chemical-technological laboratory bulletins
- 5.70. Drug Precursors
- 5.71. Customs and Excise Inspection Procedure
- 5.72. Expanded Customs Census
- 5.73. Signing officials of the AEAT
- 5.74. Access record
- 5.75. Video surveillance of customs facilities
- 5.76. AEAT staff and provision of positions
- 5.77. Selection processes and incorporation into the AEAT
- 5.78. Training
- 5.79. Disciplinary proceedings, administrative appeals and monitoring of judicial proceedings
- 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 and Financial Management
- 5.88. Third parties
- 5.89. Supplier Contacts
- 5.90. Patrimonial Responsibility
- 5.91. Renouncing inheritance
- 5.92. AEAT Action Plan against SARS-COV2
- 5.93 Registry of Operators of High-Speed Pneumatic and Semi-Rigid Vessels
- 5.94 Recordings related to collaborative video calling tools
- 5.95. Access control by fingerprint recognition
- 5.96. Recordings of CRA calls
- 5.97. Authentication of the Cl@ve PIN Identification System
- 5.98. Newsletter Subscription
- 5.99. Internal reporting system on regulatory violations and fight against corruption