Procedure and tax audits
Tax procedure, audits, penalties and review. 4 analyses, most recent first.
- TSSTS 350/2026Procedure
A self-assessment may not be the subject of the special review procedure for acts that are null as of right
- TSSTS 1122/2024Procedure
Home entry and access to computer equipment: the court order must give specific reasons for digital access (STS 1122/2024)
- TSSTS 401/2026Procedure
Penalties under article 170.Two.4 of the VAT Act for reverse charge may be annulled as disproportionate
- TEACRG 5861/2025Procedure
Tax notification at the tax domicile despite the designation of a representative: the TEAC qualifies the Spanish Supreme Court's doctrine under the rule of purpose achieved