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Information to the interested party on data protection

5.30. Inspection sheets

Description of the activity

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


Effective application of the state tax and customs system.


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


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


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


  • SS Organizations (INEM, MTSS, SS Management Entities)
  • INE
  • Court of Accounts or regional equivalent
  • Organs MEH, MEC, M. Commerce
  • Status
  • 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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