5.5. Integrated collection system
In the processing of non-tax debts managed by Ministerial Departments, the Tax Agency acts as the data processor in accordance with the provisions of the Resolution of February 5, 2024, jointly issued by the General Directorate of the State Tax Administration Agency and the General Intervention of the State Administration, which establishes the conditions for the centralized sending of non-tax debts managed by Ministerial Departments that constitute resources of the State budget for their collection management, for the exchange of information arising from said management and other aspects related to the executive collection of said debts by the State Tax Administration Agency.
Description of the activity
Collection management of debtors belonging to the AEAT and of those debts whose collection management is entrusted to it, as well as of individuals and legal entities with responsibility for debts of other taxpayers, including, also, regulated seizures and auctions. Fiscal control is also carried out and debtor data is prepared for publication in the manner determined in Article 95 bis of the General Tax Law.
Purpose
Effective implementation of the state tax and customs system.
Interested parties
- Taxpayers and Obligors
- Paying entities or depositaries of goods
Details
- DNI/NIF, Name and Surname, Address, Telephone
- 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
- SS Organizations (MTSS, SS Management Entities)
- INE
- Court of Auditors or equivalent regional court
- INEM, MEH, MEC bodies
- Status
- Bodies of the CCAA
- Administrative Bodies Premises
- Chambers of Commerce, Industry and Navigation
- Legal Services
- Ombudsman
- IGAE
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.
In cases where it acts as a data processor, it will act in accordance with the provisions of the Resolution of February 5, 2024, jointly issued by the General Directorate of the State Tax Administration Agency and the General Intervention of the State Administration, which establishes the conditions for the centralized sending of non-tax debts managed by Ministerial Departments that constitute resources of the State budget for their collection management, for the exchange of information arising from said management and other aspects related to the executive collection of said debts by the State Tax Administration Agency.
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.
More information
Collection management of AEAT's own debtors and of those debts whose collection management is entrusted to it and of natural persons and legal entities with responsibility for debts of other taxpayers. Fiscal control and preparation of debtor data for publication in the manner determined in article 95 bis of the General Tax Law.
The Tax Agency acts as the data processor in the collection of non-tax debts managed by Ministerial Departments that constitute resources of the State budget, as established in the Resolution of February 5, 2024, jointly by the General Directorate of the State Tax Administration Agency and the General Intervention of the State Administration, which establishes the conditions for the centralized sending of non-tax debts managed by Ministerial Departments that constitute resources of the State budget for their collection management, for the exchanges of information arising from said management and other aspects related to the executive collection of said debts by the State Tax Administration Agency.