5.3. Presumed Taxpayers / Non-filers

Description of the activity

Tax management and control of non-filing taxpayers of several of the tax models managed by the Agency, including also those whose amounts, even if they are declared, differ from those expected.

Purpose

Effective application of the state and customs tax system

Interested

Taxpayers and obligated Data

Details

DNI, Name and Surname, supposedly unfulfilled obligations and amounts

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.

More information

The file includes non-filing taxpayers from several of the tax models managed by the Agency, also including those whose amounts, even though they have filed a declaration, differ from those expected. This file is used in tax management and control, with access to it by the management applications in charge of processing the associated files.