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Information to the interested party on data protection

5.9. Procedural Files

Description of the activity

Analysis, management, information and monitoring of judicial processes in which the AEAT appears as a party. It also helps or supports own processes.

The information is related to natural and/or legal persons involved, identified in the taxpayer census (NIF, CIF, NIE), complaints for the commission of a crime in criminal proceedings, claims for credits in the bankruptcy order, claims in the civil order. , etc. Economic or procedural information derived from judicial resolutions: pecuniary sanctions (Civil Liability, fines), administrative sanctions, or custodial sentences. Of all the procedures and phases of the contentious procedure and identifying data of other actors in the judicial processes: bankruptcy administrators, judicial experts, etc.

Purpose

Effective application of the state tax and customs system.

Interested

  • Taxpayers and obligated subjects

 Details

  • DNI, Name and Surname, Address
  • Matters subject to legal disputes
  • Alleged crimes reported in criminal proceedings
  • Information on taxes and defrauded fees constituting crimes against the Public Treasury
  • Procedural sentences regarding deprivation of liberty, administrative and pecuniary sanctions (Civil Liability, fines,...).
  • Claiming amounts as a creditor in Bankruptcy Processes (bankruptcy credits)
  • Information on agreements and liquidation processes in bankruptcy proceedings
  • Information on Bankruptcy Administrators, with information on addresses and remunerations of these professionals
  • Information on the procedural phases with express indication of the judicial body in force in each of them.
  • Documentation sent by the Courts

 Treatments

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

Recipients

  • Other departments of the Tax Agency
  • Bankruptcy information for State Lawyers and Autonomous Communities

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

Information and monitoring of judicial processes in which the AEAT appears as a party. It contains information related to natural and/or legal persons involved, identified in the taxpayer census (NIF, CIF, NIE), and of them information is stored related to complaints for the commission of a crime in criminal proceedings, claims for credits in the order bankruptcy, civil lawsuits, etc. Provides economic or procedural information derived from judicial resolutions: pecuniary sanctions (Civil Liability, fines), administrative sanctions, or custodial sentences. It also contains information on all the procedures and phases of the contentious procedure and identifying data of other actors in the judicial processes: bankruptcy administrators, judicial experts, etc. The information is used for analysis, management and monitoring of judicial processes, and for data mining. In addition, it is offered to the Departments of the Tax Agency as help or support for their own processes.