Two "star" Tax Office measures: entry into a home and precautionary seizure of bank accounts

Last week, at the headquarters of the Spanish Association of Tax Advisors (AEDAF) in Barcelona, a "Technical Note" was held to comment on two types of "star" actions of the Tax Agency: entries into taxpayers' homes to obtain information, and seizures of bank accounts as a precautionary measure to ensure the subsequent collection of debts and/or tax penalties.

In this "technical note" we reviewed the legal requirements and what the Courts of Justice have to say about the entry into a home by the Tax Authorities. As a basic element, it should be noted that the Spanish Constitution establishes that a home is inviolable, and the tax authorities can only enter it either with the consent of the interested party or with judicial authorisation. It is important to bear in mind that not only individuals, but also companies have a constitutionally protected domicile.

A large part of the session was devoted to discussing what to do in the event of finding oneself in this type of situation. Finally, in the last part of the session, real cases experienced by some of the participants were shared, raising interesting questions of great practical interest.

With regard to the precautionary seizure of bank accounts, it was pointed out that it is possible for the Treasury to adopt them even if there has been no default or non-payment by the taxpayer, making the situation difficult for the affected party to understand.