5.20. Penalties, surcharges and interest

Description of the activity

Detection and processing of tax violations in management matters and accessory tax obligations (surcharges and late payment interest). For this purpose, information is processed on the list of natural persons and legal entities against whom a sanctioning procedure is to be initiated, is being processed or has been finalised, as well as a surcharge and/or late payment interest and their corresponding reduction losses.

Purpose

Effective implementation of the state tax and customs system.

Interested parties

Taxpayers and obliged subjects

Details

DNI/NIF, Name and Surname, Address
File information and processing status
Violation data: administrative violations

Treatments

Collection
Record
Storage
Structuring
Modification
Update
Copy
Analysis
Enquiry
Extraction
Promotion
Interconnection
Limitation
Suppression
Destruction
Other

Recipients

Not foreseen

International transfers

Not foreseen

Expected 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 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.