5.14. Inheritance and Donations
Description of the activity
Storage and management of the list of deceased persons, heirs, donors and taxpayers involved in transfers or donations, as well as data on the assets transferred or donated. It covers non-residents and the autonomous cities of Ceuta and Melilla. In the rest of the territories, the jurisdiction lies with the Autonomous Communities.
Purpose
Effective implementation of the state tax and customs system.
Interested parties
- Taxpayers and obliged subjects.
Details
- DNI/NIF, Name and Surname, Electronic signature, Email
- Personal characteristics
- Health - Disability
- Dates and assets transferred
Treatments
- Collection
- Record
- Storage
- Structuring
- Modification
- Update
- Copy
- Analysis
- Enquiry
- Extraction
- Promotion
- Interconnection
- Limitation
- Suppression
- Destruction
- Other
Recipients
Not foreseen
International transfers
Not foreseen
Profiling
Based on the actions entrusted to the AEAT for the exercise of its functions, the data of the activities may be processed for analysis and data mining.
Technical/organizational measures
All data processed has been evaluated through a risk analysis, obtaining the list of technical and organizational measures to be applied.
These measures have been applied in accordance with the approved adaptation plan.