5.58. VAT (Value Added Tax)

Description of the activity

Tax control. Storage in the invoice record book of the billing of obligated taxpayers (large companies, VAT groups and those registered in the monthly refund regime) for tax control.

Purpose

Effective implementation of the state tax and customs system.

Interested parties

Taxpayers and obliged subjects
Legal representatives
Customer or supplier

Details

NIF/DNI, Name and Surname, Address, Telephone, Signature/Fingerprint, Electronic signature
Economic, financial and insurance
Transactions of goods and services

Treatments

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

Recipients

Public Treasury and Tax Administration
Judicial bodies
Other bodies of the State Administration
Other bodies of the Autonomous Community

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.