Tax Inspection

Home entry under article 113 of the LGT: the judicial order must individually motivate digital access

The Spanish Supreme Court confirms that the judicial authorisation of home entry under article 113 of the LGT must specifically motivate access to digital repositories —emails, servers, cloud— that affect other rights of …

The right to deny the tax Administration entry into the home: the specific reasoning of the judicial order also reaches digital access

Criminal Chamber of the Spanish Supreme Court and the tax-residence certificate: a presumption that yields to compelling evidence

The Criminal Chamber of the Spanish Supreme Court confirms that the foreign tax-residence certificate is relevant evidence but does not exhaust the evidential question in criminal proceedings: it yields where there is …

The Criminal Chamber of the Spanish Supreme Court rules on the presumption of validity of tax-residence certificates in criminal proceedings

Penalties of article 171.One.4 of the VAT Act for reverse charge: the proportionality doctrine is alive

The Spanish Supreme Court confirms that the court may directly annul the penalty of article 171.One.4 of the VAT Act for disproportionality in reverse charge cases, without need to refer the matter to the Constitutional …

Penalties under article 170.Two.4 of the VAT Act for reverse charge may be annulled as disproportionate

Notification at the tax domicile despite the designation of a representative: the TEAC consolidates the rule of purpose achieved

The TEAC confirms that the notification made at the contributor's tax domicile, despite the designation of a representative with a domicile for notifications, is valid if it reaches the effective knowledge of the …

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

A self-assessment may not be the subject of the special review procedure for acts that are null and void

Tax self-assessment: rectification under article 120.3 of the LGT as the ordinary review channel

The Spanish Supreme Court confirms that a tax self-assessment is not an administrative act. The ordinary review channel where it is considered contrary to law is the rectification of article 120.3 of the LGT, exercised …

The Spanish Supreme Court reiterates the doctrine on the foreign tax residence certificate, but the first tie-breaker rule of the treaty fixes residence where the contributor identifies a permanent home

The UK tax residence certificate under the remittance basis regime does not establish residence for the purposes of the Spain-UK tax treaty

The Spanish Supreme Court closes the door on AEAT: a tax residence certificate issued by another State under a tax treaty cannot be displaced by domestic circumstantial evidence