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Result of the resolution: Set aside/dismissed
The notification made in an address that is not that of the fiscal address of the person affected, after having endeavoured it fruitlessly in the mentioned address, does not trample the principle of accuracy of the data, since the jurisprudence answers for the search of alternative addresses to endeavour the personal notification and to avoid the notification for edicts. On the other hand, the principle of purpose is not harmed either if the data initially facilitated by the person interested in the Administration, they use themselves for the practice of tributary notifications, since there is a rule with rank of law that fits it out. In the last one, the delivery to a third person who is in the address where the sending was made, of a closed envelope in what is consigned correctly the addressee of the communication, it does not constitute a breach of the duty of secret.
Articles aplicats:Art. 4, 10 LOPD, 8.5 RLOPD and 95, 110, 111 LGT.