{"id":9037521,"date":"2024-09-18T08:00:53","date_gmt":"2024-09-18T08:00:53","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9037521"},"modified":"2024-09-18T10:42:28","modified_gmt":"2024-09-18T10:42:28","slug":"inviolability-of-domicile-before-tax-inspections","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/inviolability-of-domicile-before-tax-inspections\/","title":{"rendered":"Inviolability of domicile before tax inspections"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9037521\" class=\"elementor elementor-9037521 elementor-9037519\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bdec461 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2bdec461\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5ab1ad73\" data-id=\"5ab1ad73\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86bd3cb elementor-widget elementor-widget-text-editor\" data-id=\"86bd3cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The Supreme Court (SC) has issued a series of rulings that delimit the scope of the Treasury&#8217;s powers of control in tax inspections, especially regarding the inviolability of the home.<\/span><\/p><p><span style=\"font-weight: 400;\">In these rulings, the SC establishes that judicial authorization to enter a home must be linked to an inspection procedure already opened and notified to the taxpayer, indicating the taxes and periods to which the investigation refers.<\/span><\/p><p><span style=\"font-weight: 400;\">Key points:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entry into the domicile cannot have prospective, statistical or undefined purposes, i.e., it cannot be entered to \u201csee what is found\u201d.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The request for entry must be motivated and justified by the Administration, detailing the necessity, adequacy and proportionality of the measure.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The judge must analyze comparatively the information provided by the Administration to grant the authorization.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entry cannot be based on general or undefined data or information, such as statistics or comparisons with other taxpayers.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entry authorization must be connected to an open inspection procedure and notified to the taxpayer.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If the entry into the home takes place without complying with these requirements, the information obtained cannot be used to regularize the taxpayer&#8217;s situation.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">The rulings of the SC represent an important step forward in the protection of the fundamental right to the inviolability of the home. They limit the power of the Tax Authorities to enter private homes and ensure that tax inspections are carried out in a manner that respects the rights of taxpayers.<\/span><\/p><p><span style=\"font-weight: 400;\">These rulings have significant implications for businesses and individuals facing tax inspections. It is important that they know their rights and demand that the Administration complies with the requirements established by the SC.<\/span><\/p><p><span style=\"font-weight: 400;\">For further information, please consult with <\/span><a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Tax consulting<\/span><\/a><\/p><p><span style=\"font-weight: 400;\">If you found it interesting share it on social networks, thank you!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Supreme Court (SC) has issued a series of rulings that delimit the scope of the Treasury&#8217;s powers of control <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9037524,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[898,873],"tags":[],"class_list":["post-9037521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - 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