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Information to the interested party on data protection

5.28. Inspector Procedure

Description of the activity

Management of the tax inspection procedures carried out.

This involves information from the previous phases, minutes and associated actions, as well as relevant information from the natural persons and legal entities associated with said procedures.


Effective application of the state tax and customs system.


  • Taxpayers in inspection actions or previous phases


  • DNI/NIF, Name and Surname, Address, Data connection key, non-resident identification
  • Personal characteristics
  • Commercial information
  • Transactions of goods and services


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


  • CCAA bodies
  • Autonomous Communities
  • Administration Bodies. Premises
  • EELL
  • Chambers of commerce, industry and navigation
  • Legal Services
  • Ombudsman

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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