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Law in Spain

Law in Spain is a dedicated Blog to advise British Expats living in Spain about their legal issues through the expertise of Abad Abogados lawyers. The main purpose of this blog is helping Expats to find useful and updated legal tips to deal with Spanish Bureaucracy.

ENTRY AND REGISTRATION OF PRIVATE OR COMPANY ADDRESSES REGISTERED IN A TAX INSPECTION? NOT EVERYTHING IS VALID.
30 October 2020 @ 12:52

            On 1 October 2020, the Second Section of the Administrative Chamber of the Supreme Court issued a ruling that reaffirms the criteria already established by the High Court in relation to the entry and registration of the homes of individuals or companies within a tax inspection.

            In the judgment in question, the Supreme Court annulled a court order authorising registration and entry, considering that it did not meet the necessary legal conditions. These conditions are those of necessity, adequacy and proportionality. In addition, the application and authorisation must of course take place within an inspection procedure that has already started.

            These requirements must govern both the application by the Tax Agency and the court order authorising registration and entry, all on the basis that the inviolability of the home as protected by Article 18.2 of the Constitution may only be broken in specific cases and in a very rigorous manner.

            The ruling develops the idea that mere suspicions are not enough to justify a request for entry and search but that this must be based on something more profound and studied. This support cannot be statistics or evidence, but something tangible.

            In our opinion, the Supreme Court is right to recall and reaffirm these red lines because the actions of the inspectorate must have the greatest guarantees and must not under any circumstances violate the fundamental rights of taxpayers.



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