Author: Irene Solera Morales
Can the Spanish tax authorities impose a penalty for denying access to computers where there is no judicial order?
11/10/2026
The Spanish National Appellate Court has overturned a penalty for obstructing the tax authorities’ activities, imposed on a company that refused to allow access to its computer systems for tax auditors who did not have a judicial order, but only an administrative authorization. This principle contrasts with that upheld by TEAC in a recent decision […]