5.61. Special regime for telecommunications, broadcasting or electronically provided services (MOSS)
Description of the activity
Management of entrepreneurs or professionals who are or have been included in the indicated special regime.
Purpose
Effective implementation of the state tax and customs system.
Interested parties
- Taxpayers and obliged subjects
Details
- NIF/DNI, Name and Surname, Address, Telephone, Signature/Fingerprint, Electronic signature, email, bank account
- Economic, financial and insurance
- Invoices supporting the expense
Treatments
- Collection
- Record
- Storage
- Structuring
- Modification
- Update
- Copy
- Analysis
- Enquiry
- Extraction
- Promotion
- Interconnection
- Limitation
- Suppression
- Destruction
- Other
Recipients
Not foreseen
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.