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.
Purpose
Effective application of the state tax and customs system.
Interested
- Taxpayers and obligated subjects.
Details
- DNI/NIF, Name and Surname, Address, Telephone, Electronic signature, email, bank account
- Economic, financial and insurance
- Invoices accrediting the expense
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.