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Information to the interested party on data protection

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.


Effective application of the state tax and customs system.


  • Taxpayers and obligated subjects


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


  • 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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