Certified Information Privacy Professional – Europe (CIPP/E) — Question 165

Which GDPR principle would a Spanish employer most likely depend upon to annually send the personal data of its employees to the national tax authority?

Answer options

• A. The consent of the employees.
• B. The legal obligation of the employer.
• C. The legitimate interest of the public administration.
• D. The protection of the vital interest of the employees.

Correct answer: B

Explanation

The correct answer is B, as employers are required by law to report employee income for tax purposes, which falls under legal obligations. Options A and D are incorrect because consent and vital interests are not necessary for fulfilling a legal requirement. Option C, while related to public administration, does not directly apply to the obligation of the employer to report data.