5.71. Customs and Special Taxes inspector procedure

Description of the activity

Management of tax inspection procedures carried out in the field of taxes on foreign trade, Special Taxes and Environmental Taxes. To this end, information on the previous phases, minutes and associated actions is processed, as well as relevant information on the natural persons and legal entities associated with said procedures.

Purpose

Effective application of the state tax and customs system.

Interested

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

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.