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Information to the interested party on data protection

5.91. Inheritance renouncers

Description of the activity

Management and obtaining of information on taxpayers, whether they are natural or legal persons who have renounced the inheritance that may correspond to them in the terms of what is established by the Civil Code in its Book III, Title III, Chapter V, Section IV “On acceptance and repudiation of inheritance. To do this, census data is processed, including its history. .

Purpose

Effective application of the state tax and customs system.

Interested

  • Taxpayers and obligated
  • Any Spaniard or foreigner with DNI, NIE (DGP) or NIF (AEAT)

Details

  • DNI/NIF, Name and Surname of the renouncer of the inheritance, and, where applicable, spouse or ex-spouse, and of the deceased of the inheritance.
  • Sole successor status.
  • Public document in which the inheritance is renounced.

Treatments

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

Recipients

Administration bodies in charge of the application of the state tax system.

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

The file constitutes the repository of those renouncing inheritances that may have corresponded to them, whether natural or legal persons, in accordance with the provisions of the Civil Code, as well as status and history. It also includes the list of natural persons responsible for those inheritances that are renounced. Different functional areas of the Tax Agency access this file to select those NIFs that may have to be excluded in the scope of verifications and investigations, as well as the issuance of communications or notification in verification and investigation procedures, due to the fact that having repudiated the inheritance.