5.7. Neutral Point Embargoes
Description of the activity
Application of a CORA measure. Cross the payment creditors of the Public Administrations with the debtors of the Public Administrations. So that the appropriate seizure proceedings can be issued against payments to creditors who were in turn debtors of said Administrations.
Purpose
Effective application of the state tax and customs system.
Exchanges of information on debtors and payments of Public Administrations referred to in the fourth Additional Provision of Law 25/2013, of December 27, promoting electronic invoices and creating the accounting record of invoices in the Public Sector, as well as the communications or notifications necessary to carry out the collection management actions in application of the aforementioned exchanges.
Interested
- Taxpayers and obligated subjects
- Treasuries and Administrative Bodies with powers of executive collection management of the AAPP
Details
- DNI/NIF, Name and Surname
- Contact details: phone, email.
- Economical
Treatments
- Collection
- Record
- Storage
- Structuring
- Modification
- Update
- Copy
- Analysis
- Enquiry
- Extraction
- Promotion
- Interconnection
- Limitation
- Suppression
- Destruction
- Other
Recipients
- Public Finance and Tax Administration
- Court of Accounts or regional equivalent
- Entities integrated into the Neutral Embargo Point
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.
More information
Neutral point at which the payment creditors of the Public Administrations intersect with the debtors of the Public Administrations. To be able to issue seizure proceedings against payments to creditors who were in turn debtors of said administrations. CORA measure.