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Information to the interested party on data protection

5.16. Non-established VAT refund

Description of the activity

Processing VAT refund requests. For this purpose, the relationship of businessmen or professionals not established in the territory of application of VAT is dealt with, as well as the invoices they provide for VAT refund purposes.


Effective application of the state tax and customs system.


  • Taxpayers and obligated subjects.


  • DNI/NIF, Name and Surname, Address, Telephone, Electronic signature, email, bank account
  • Economic, financial and insurance
  • Invoices accrediting the expense


  • 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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