Procedure and tax audits on Spanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/en/materias/procedimiento/Recent content in Procedure and tax audits on Spanish Tax Journal — Álvaro Crespo GarcíaSpanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/img/og-cover-en.pnghttps://spanishtaxjournal.com/img/og-cover-en.pngHugoen-USA self-assessment may not be the subject of the special review procedure for acts that are null as of righthttps://spanishtaxjournal.com/en/2026/03-11/self-assessment-not-administrative-act-review/Fri, 08 May 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/03-11/self-assessment-not-administrative-act-review/On an appeal by the State Attorney, the Spanish Supreme Court quashes the Audiencia Nacional judgment and holds that self-assessments are not administrative acts and may not be reviewed under the procedure for acts null as of right in article 217 of the General Tax Act (LGT).Home entry and access to computer equipment: the court order must give specific reasons for digital access (STS 1122/2024)https://spanishtaxjournal.com/en/2026/05-05/home-entry-art-113-lgt-digital-access/Tue, 05 May 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/05-05/home-entry-art-113-lgt-digital-access/The Spanish Supreme Court holds that a court order authorising entry under article 113 of the General Tax Act must give specific reasons for access to computer equipment and digital repositories, although in the case at hand it finds sufficient the reasoning of the order that authorised full imaging of the company's devices.Penalties under article 170.Two.4 of the VAT Act for reverse charge may be annulled as disproportionatehttps://spanishtaxjournal.com/en/2026/03-30/vat-art-170-two-4-penalty-disproportionate/Mon, 30 Mar 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/03-30/vat-art-170-two-4-penalty-disproportionate/The Spanish Supreme Court confirms that penalties for breach of article 170.Two.4 of the VAT Act, quantified by article 171.One.4 at a fixed 10% rate, may be annulled as disproportionate without need to raise a constitutional question or a preliminary reference.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 achievedhttps://spanishtaxjournal.com/en/2026/03-25/teac-tax-notification-domicile-representative-effective-knowledge/Wed, 25 Mar 2026 00:00:00 +0000https://spanishtaxjournal.com/en/2026/03-25/teac-tax-notification-domicile-representative-effective-knowledge/The TEAC, in its decision of 25 March 2026 (unification of criterion), considers valid the notification made at the taxpayer's tax domicile even where a representative has been designated, provided the notification meets its proper purpose.