5.3. Presumptive/non-filing taxpayers
Description of the activity
Tax management and control of non-declarant taxpayers of several of the tax models managed by the Agency, including those who, even though there is a declaration, the amounts thereof differ from those expected.
Purpose
Effective implementation of the state tax and customs system
Interested parties
- Taxpayers and Obligors Data
Details
- DNI, Name and Surname, obligations allegedly breached and amounts
Treatments
- Collection
- Record
- Storage
- Structuring
- Modification
- Update
- Copy
- Analysis
- Enquiry
- Extraction
- Promotion
- Interconnection
- Limitation
- Suppression
- Destruction
- Other
Recipients
Not foreseen
International transfers
Not foreseen
Expected 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 analysis and data mining.
Technical/organizational measures
All data processed has been evaluated through a risk analysis, obtaining the list of technical and organizational measures to be applied.
These measures have been applied in accordance with the approved adaptation plan.
More information
The file contains taxpayers who have not filed several tax forms managed by the Agency, including those who, even though they have filed a declaration, the amounts of the same differ from those expected. This file is used in tax management and control, and is accessed by the management applications responsible for processing the associated files.