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.
Purpose
Effective application of the state tax and customs system.
Interested
- Taxpayers and obligated 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
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.
Profiling
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.