5.71. Customs and Excise Inspection Procedure

Description of the activity

Management of tax inspection procedures carried out in the field of foreign trade taxes, special taxes and environmental taxes. For this purpose, information is processed on the previous phases, minutes and associated actions, as well as relevant information on the natural persons and legal entities associated with said procedures.

Purpose

Effective implementation of the state tax and customs system.

Interested parties

Taxpayers in inspection actions or previous phases

Details

DNI/NIF or passport, name and surname or company name, address, data connection key, non-resident identification
Personal characteristics
Commercial information
Transactions of goods and services

Treatments

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

Recipients

MEH, MEC organs
Legal Services

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.