5.46. Census of special tax obligors

Description of the activity

Control of establishments subject to excise taxes, as well as exempt products. Monitoring of taxable persons.

Purpose

Effective application of the state tax and customs system.

Interested

Taxpayers and obligated subjects (persons required to submit 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

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.