5.46. Census of those liable for special taxes

Description of the activity

Control of establishments subject to special taxes, as well as exempt products. Monitoring of taxpayers.

Purpose

Effective implementation of the state tax and customs system.

Interested parties

Taxpayers and obligated subjects (persons required to file the corresponding declarations under various tax regulations)
Owners or tenants (owners of establishments required to register in the territorial registry)

Details

NIF/DNI, Name and Surname, Address
Establishment Activity Code (CAE)
Commercial information

Treatments

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

Recipients

Bodies of the European Union (this census will be partial)

International transfers

Not foreseen

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.