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Information to the interested party on data protection

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:

  1. the name and contact details of the controller and, where applicable, the co-controller, the representative of the controller, and the data protection officer;
  2. the purpose of the data processing;
  3. a description of the categories of data subjects and the categories of personal data;
  4. the categories of recipients to whom the personal data were or will be communicated, including recipients in third countries or international organisations;
  5. 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;
  6. where possible, the deadlines for deletion of the different categories of data;
  7. 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.

  1. 5.1. Census
  2. 5.2. Partners, participants, representatives
  3. 5.3. Presumed Taxpayers / Non-filers
  4. 5.4. Requirements
  5. 5.5. Integrated collection system
  6. 5.6. Resources, claims
  7. 5.7. Neutral Point Embargoes
  8. 5.8. Payments to CCAA and EELL suppliers
  9. 5.9. Procedural Files
  10. 5.10. Non-Procedural Files
  11. 5.11. People Require Information Courts
  12. 5.12. CDC - Citizens
  13. 5.14. Inheritance and Donations
  14. 5.15. Documents and Writings
  15. 5.16. Non-established VAT refund
  16. 5.17. Sanctions
  17. 5.18. Representation
  18. 5.19. Customs Surveillance Information Database
  19. 5.20. Penalties, surcharges and interest
  20. 5.21. Notifications, communications and notices from the AEAT
  21. 5.22. AGE notifications and communications
  22. 5.23. Document management of the AEAT
  23. 5.24. AEAT mobile applications
  24. 5.25. Registry Entries
  25. 5.26. Taxpayer Assistance
  26. 5.27. VRU
  27. 5.28. Inspector Procedure
  28. 5.29. Annotations
  29. 5.30. Inspection sheets
  30. 5.31. Foreign trade declarations
  31. 5.32. Foreign trade authorizations
  32. 5.33. Foreign trade guarantees
  33. 5.34. Brand protection
  34. 5.35. Customs single window
  35. 5.36. VAT refund to non-resident travelers
  36. 5.37. Smuggling
  37. 5.38. Reviews
  38. 5.39. Accounting
  39. 5.40. Registration of border workers in the Customs and Special Tax Administration of the Línea de la Concepción
  40. 5.41. Prometheus
  41. 5.42. Census of economic activities
  42. 5.43. Special Tax on Certain Means of Transport.
  43. 5.44. Exemptions not subject to special tax on certain means of transport
  44. 5.45. Additional information
  45. 5.46. Census of special tax obligors
  46. 5.47. Excise taxes, production documents
  47. 5.48. Census and management of subsidized diesel offenders
  48. 5.49. Special taxes - Intervention sheets
  49. 5.50. Special taxes - Guarantees
  50. 5.51. Special taxes - Tax marks
  51. 5.52. Management of the census of hydrocarbon retailers (IVMDH)
  52. 5.53. Special Taxes. Payments with checks and discounted diesel cards
  53. 5.54. Census of operators obliged to Environmental Taxes
  54. 5.55. Informative Statements and information received
  55. 5.56. Information exchange
  56. 5.57. IRPF (Personal Income Tax)
  57. 5.58. VAT (Value Added Tax)
  58. 5.59. IS (Corporate Tax)
  59. 5.60. IRNR (Non-resident income tax)
  60. 5.61. Special regime for telecommunications, broadcasting or services provided electronically (MOSS)
  61. 5.62. VAT exemption and refund for embassies, international organizations and NATO
  62. 5.63. Self-assessment
  63. 5.64. Wealth Tax
  64. 5.65. Collection of fees that constitute resources of the Public Treasury
  65. 5.66. Cash movements
  66. 5.67. Intervention of Payment Methods
  67. 5.68. Money laundering report
  68. 5.69. Customs chemical-technological laboratory bulletins
  69. 5.70. Drug Precursors
  70. 5.71. Customs and Special Taxes inspector procedure
  71. 5.72. Expanded Customs Census
  72. 5.73. Signatory positions of the AEAT
  73. 5.74. Access record
  74. 5.75. Video surveillance of customs facilities
  75. 5.76. AEAT Personnel and Provision of positions
  76. 5.77. Selective processes and incorporation into the AEAT
  77. 5.78. Training
  78. 5.79. Disciplinary files, administrative resources and monitoring of judicial procedures
  79. 5.80. Compatibility files
  80. 5.81. Health surveillance data management
  81. 5.82. User census
  82. 5.83. Visits and staff from the AEAT and service companies
  83. 5.84. Video surveillance
  84. 5.85. Intrastat Operators
  85. 5.86. Third Party Census
  86. 5.87. Economic-Financial Management
  87. 5.88. Third parties
  88. 5.89. Supplier contacts
  89. 5.90. Patrimonial Responsibility
  90. 5.91. Inheritance renouncers
  91. 5.92. AEAT Action Plan against SARS-COV2
  92. 5.93 Registry of Operators of High-Speed Inflatable and Semi-Rigid Boats
  93. 5.94 Recordings related to collaborative video call tools
  94. 5.95. Access control by fingerprint recognition
  95. 5.96. Recordings of CRA calls
  96. 5.97. Cl@ve PIN Identification System Authentication
  97. 5.98. Newsletter Subscription
  98. 5.99. Internal information system on regulatory violations and the fight against corruption