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 implementation of the state tax and customs system.
Interested parties
- Taxpayers and obliged subjects.
Details
- DNI/NIF, Name and Surname, Address, Telephone, Electronic signature, email, bank account
- Economic, financial and insurance
- Invoices supporting the expense
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.