Close
An analysis from Garrigues, Taxand Spain
The increasing digitalisation of taxpayers’ personal and professional activities is raising new questions around privacy and the safeguards that should apply when Spanish tax authorities access information stored on devices, cloud services, digital platforms and electronic communications.
While existing legislation provides protections for physical domiciles, Garrigues suggests the current framework does not fully address digital environments. Recent Spanish Supreme Court judgments have required specific safeguards when authorities seek access to digital information, including tests of necessity, suitability and proportionality, but there is currently no express statutory concept of a “protected digital domicile”.
Gonzalo Rincón de Pablo and Beatriz Moroy Arambarri from our Spanish member firm, Garrigues, consider the case for a clearer legal framework governing access to taxpayers’ digital environments and the safeguards that should apply, which you can read here.
For similar content to our Global Guide, subscribe to our mailing list and keep up to date.