5.30. Inspection sheets

Description of the activity

Management of information requested from third parties about taxpayers who are the subject of an inspection.

Purpose

Effective implementation of the state tax and customs system.

Interested parties

Persons about whom requested subjects provide information.
Persons required under Art. 111 of the LGT

Details

DNI/NIF, Name and Surname, Address
Commercial information
Economic, financial and insurance

Treatments

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

Recipients

SS Organizations (INEM, MTSS, SS Management Entities)
INE
Court of Auditors or equivalent regional court
Organs MEH, MEC, M. Commerce
Status
Bodies of the CCAA
Autonomous Communities
Administrative Bodies Premises
EELL
Chambers of Commerce, Industry and Navigation
Legal Services
Ombudsman

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.