Processing of postponements and fractionations requested within voluntary period
Activity
Processing of postponements and fractionations requested within voluntary period
Legal basis
Mission performed in the public interest or the exercise of public powers: Rule 58/2003, 17 December, General Taxation
Document template with informative clause or informed consent
- Model 106 – Request of postponement and fractionation within voluntary period.
- Model 114 – Request of personalised payment within voluntary period.
- Model 115 – Request of cancellation/management of personalised payment within voluntary period.
- Guarantee model for debt postponement or fractionation.
Legal basis, in the case of special data categories
Not processed
Document model with informative clause or informed consent, in the case of special data categories
Not applied
Purpose of the processing activity
Postponement and fractionation within voluntary period.
Are profiles affecting privacy created? [Y|N]
No
Stakeholder categories
Taxpayers and entities bound that apply for it
Is vulnerable groups data processed? [Y|N]
No
Data categories
- Identifying data.
- Economic, financial and insurance data.
Transfer recipients
Councils that delegated their debt to BASE, for the collaboration for the purpose of the compliance of tax obligations within their competences;
International transfers
Not expected
Responsible administrative unit
Dept. Gestió Tributària
Dept. Liquidació i facturació
Description of processed data
- Identifying data:
- DNI
- Complete name
- Postal and electronic addresses
- Phone number
- Handwritten signature
- Economic, financial and insurance data:
- Bank details
- Taxes
Processing description
If applicable, a new payment period for postponed debt will be established, or corresponding amounts, in case of fractionated debt, will be calculated.
Period of data conservation
580/Proceedings of postponement of tax debt payments. Complete destruction within 5 years from the date of payment or cancellation.
584/Proceedings of fractionation of tax debt payments. Complete destruction within 5 years from the date of payment or cancellation.
Identification of origin
- The very same interested or their legal representative
Identification of collection procedure
- Form
Safety measures applied
Those corresponding to ENTITY
Controls
No
Observations
Processing supervisor
No
Processing co-responsible
No
Account of activities starting date
27/11/2018
Date of the last modification of the Account of activities
05/03/2019
Impact evaluation
No impact evaluation is performed as it is estimated that, according to Directives about impact evaluation related to data protection (AIPD) from Grup "Protecció de dades" of rule 29, processing hardly implies a high risk for rights and freedoms of individuals.