Appeal processing
Activity
Appeal processing
Legal basis
Mission performed in the public interest or the exercise of public powers. Rule 39/2015, 1 October, administrative procedure of public administrations
Document template with informative clause or informed consent
- Model 202 – Claim or Appeal for reversal
- Model 105 – Refund of undue income
- Bank guarantee model by interposition of appeals against clearance within voluntary period
- Bank guarantee model by interposition of appeals against clearance within executive period
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
Revision of administrative decision
Are profiles affecting privacy created? [Y|N]
No
Stakeholder categories
Taxpayers and regulated entity and their legal representatives.
Is vulnerable groups data processed? [Y|N]
No
Data categories
- Identifying data
- Social circumstances
- Personal characteristics
Transfer recipients
Not expected
International transfers
Not expected
Responsible administrative unit
Unitat de Recursos
Description of processed data
- Identifying data:
- DNI
- Complete name
- Postal and electronic address
- Phone number
- Handwritten signature
- Social circumstances:
- Properties
- Personal characteristics:
- Civil status
- Family details
- Birth data
- Birthplace
- Age
- Gender
- Nationality
Processing description
Processing and resolution of the submitted appeals
Period of data conservation
191/Ordinary appeals of Economic activities tax. Stored for 5 years since the dossier is closed. After this, a systematic sampling of 4 out of 100 dossiers is applied. Dossiers number 1, 25, 75, etc. will be kept for years from which tax census for economic activities and proceedings developed into administrative appeals still exist.
194/ Ordinary appeals of property tax. Stored for 5 years since the dossier is closed. After this, a systematic sampling of 4 out of 100 dossiers is applied. Dossiers number 1, 25, 75, etc. will be kept for years from which tax census for economic activities and proceedings developed into administrative appeals still exist.
197/ Ordinary appeals of road tax (1967-1989) and mechanised vehicles road tax. Stored for 5 years since the dossier is closed. After this, a systematic sampling of 4 out of 100 dossiers is applied. Dossiers number 1, 25, 75, etc. will be kept for years from which tax census for mechanised vehicles road tax and proceedings developed into administrative appeals still exist.
210/Ordinary appeals of sewage tax. Complete destruction after 5 years. Proceedings developed into administrative appeals will be kept.
218/Ordinary appeals of waste collection tax. Complete destruction after 5 years. Proceedings developed into administrative appeals will be kept.
275/Ordinary appeals of taxes or public prices for the private use or special advantage of public properties and service delivery or activities. Proceedings developed into administrative appeals will be kept.
601/Ordinary appeals in relation of tax for the increase of urban land value. Complete destruction within 6 years since the date of sending of Compte General a la Sindicatura de Comptes. Proceedings referred to social housing while they remain as such will be kept and destruction 6 years after these are no more.
Identification of origin
- The same interested or their legal representative.
Identification of collection procedure
- Submitted telematically at Seu Electrònica BASE or on-site at Registre Central. Appeals can also be submitted at Registre Central via postal sending to some BASE offices.
Safety measures applied
Those corresponding to ENTITY
Controls
No
Observations
Processing supervisor
- Postal services company: B60261815 Recerca i Desenvolupament empresarial SL
Processing co-responsible
No
Account of activities starting date
03/12/2018
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.