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Information to the interested party on data protection

5.14. Inheritance and Donations

Description of the activity

Storage and management of the relationship of deceased, heirs, donors and taxpayers related to the transmissions or donations, as well as data on the assets transmitted 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 CCAA.


Effective application of the state tax and customs system.


  • Taxpayers and obligated subjects.


  • DNI/NIF, Name and Surname, Electronic signature, Email
  • Personal characteristics
  • Health - Disability
  • Dates and assets transferred


  • Collection 
  • Record
  • Storage
  • Structuring 
  • Modification
  • Update
  • Copy
  • Analysis
  • Enquiry
  • Extraction
  • Promotion
  • Interconnection
  • Limitation
  • Suppression 
  • Destruction
  • Other


are not foreseen

International transfers

are not foreseen

Planned deadlines for deletion

The data collected will not be deleted and will remain in the databases of the State Tax Administration Agency (AEAT) in order to cover possible legal requirements or other types of claims that may arise.


Based on the actions entrusted to the AEAT for the exercise of its functions, the data of the activities may be processed for data analysis and mining.

Technical/organizational measures

All data processed has been evaluated through a risk analysis, having obtained a list of technical and organizational measures to apply.

These measures have been applied in accordance with the approved adaptation plan.

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