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Information for the interested party on data protection

5.99. Internal reporting system on regulatory violations and fight against corruption

Description of the activity

In accordance with the provisions of Law 2/2023, of February 20, regulating the protection of persons who report regulatory violations and the fight against corruption, an internal channel has been created for the communication of possible serious or very serious criminal or administrative violations by the staff of the Tax Agency. This channel is also extended to all persons who, outside of a work or professional context, report conduct contrary to the legal system.

This activity includes the reception, study, qualification, monitoring and finalization of the information received by this system.

Purpose

Information on conduct of the Tax Agency staff, for the effective application of Directive (EU) 2019/1937 of the European Parliament and of the Council of October 23, 2019 on the protection of persons who report infringements of the Law of the Union, incorporated into Spanish law through Law 2/2023, of February 20, regulating the protection of people who report regulatory infractions and the fight against corruption.

Interested parties

  • Communicators
  • Persons who may be subject to investigation
  • Any third party mentioned in the communication

Details

  • Communication presented
  • Information rating
  • Communication monitoring
  • Name and surname, address, email, DNI/NIE (optional data in communications)

 Treatments

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

Recipients

  • They are not foreseen, with the exception of communications that must be brought to the attention of the Administration of Justice.

International transfers

Not foreseen

Profiling

Does not apply.

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.

Special emphasis is placed on the application of measures that will guarantee anonymity, unless the informant expressly does not wish his or her identity to be anonymous, considering that it can only be revealed when a law so provides or if it is requested within the framework of a criminal process.

More information