5.20. Penalties, surcharges and interest

Description of the activity

Detection and processing of tax violations in terms of management and ancillary tax obligations (surcharges and late payment interest). To this end, information is processed on the list of natural and legal persons who are going to initiate, are being processed or have finalized a disciplinary, surcharge and/or late payment interest file and their corresponding reduction losses.

Purpose

Effective application of the state tax and customs system.

Interested

Taxpayers and obligated subjects

Details

DNI/NIF, Name and Surname, Address
File data 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

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.