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Information for the interested party on data protection

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.

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