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Information to the interested party on data protection

5.2. Partners, participants, representatives

Description of the activity

Management and obtaining of information on taxpayers, whether they are natural or legal persons. To do this, most of the census data is processed, including its history.


Effective application of the state and customs tax system


  •  Legal representatives


  • DNI, Name and Surname, Participation percentages
  • Standardized documents approved by the Administration, powers or other public or private documents and validity date


  • 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.

More information

The file constitutes the repository of census relations of participation and representation between taxpayers, as well as status and history. The file therefore includes the partners, members or participants of entities. It also includes the list of representatives of natural or legal persons, whether they are also natural or legal persons. Different functional areas access this file to select those NIFs that have a participation, membership, corporate or representation relationship with another NIF.