{"id":5709,"date":"2026-06-02T14:18:31","date_gmt":"2026-06-02T12:18:31","guid":{"rendered":"https:\/\/gtyabogados.com\/?p=5709"},"modified":"2026-06-02T14:21:40","modified_gmt":"2026-06-02T12:21:40","slug":"the-spanish-supreme-court-admits-a-cassation-appeal-filed-by-gimenez-torres-abogados-on-the-constitutional-limits-of-tax-inspections","status":"publish","type":"post","link":"https:\/\/gtyabogados.com\/en\/the-spanish-supreme-court-admits-a-cassation-appeal-filed-by-gimenez-torres-abogados-on-the-constitutional-limits-of-tax-inspections\/","title":{"rendered":"The Spanish Supreme Court Admits a Cassation Appeal Filed by Gim\u00e9nez Torres Abogados on the Constitutional Limits of Tax Inspections"},"content":{"rendered":"<p><span style=\"color: #333333;\"><strong>The Spanish Supreme Court has admitted a cassation appeal filed by the Tax Law Department of Gim\u00e9nez Torres Abogados<\/strong>, raising an issue of significant constitutional and tax importance: whether the <strong>Spanish Tax Authorities<\/strong> may rely on photographs and information obtained during a search of premises that was subsequently declared null and void for violating the fundamental right to the inviolability of the home, in order to support a tax assessment based on a valuation report that incorporates such unlawfully obtained evidence.<\/span><\/p>\n<p><span style=\"color: #333333;\"><br \/>\n<strong>The Supreme Court has also recognized cassational interest<\/strong> in a second issue raised in the same appeal, which is of considerable relevance in the field of related-party transactions. Specifically, the Court will examine whether the concept of a <strong>\u201cshareholder or participant\u201d under Article 18.2(a)<\/strong> of the Spanish Corporate Income Tax Act (\u201cAn entity and its shareholders or participants\u201d) also encompasses situations of indirect related-party relationships between an individual and a company, where the individual is not a direct shareholder of the company but holds an interest in another entity that, in turn, is a shareholder of the first company.<br \/>\nThe forthcoming judgment is expected to provide important guidance on the constitutional limits of tax inspections and on the interpretation of related-party transaction rules under Spanish tax law.<br \/>\n<\/span><\/p>\n<p><strong><a href=\"https:\/\/www.economistjurist.es\/actualidad-juridica\/jurisprudencia\/el-supremo-pone-coto-a-hacienda-la-autorizacion-telefonica-de-un-empleado-no-legitima-una-inspeccion-ni-la-entrada-en-el-lugar-objeto-de-inspeccion\/\" target=\"_blank\" rel=\"noopener\">Reference:<\/a><\/strong><br \/>\n<a href=\"https:\/\/www.economistjurist.es\/actualidad-juridica\/jurisprudencia\/el-supremo-pone-coto-a-hacienda-la-autorizacion-telefonica-de-un-empleado-no-legitima-una-inspeccion-ni-la-entrada-en-el-lugar-objeto-de-inspeccion\/\" target=\"_blank\" rel=\"noopener\"><strong>www.economistjurist.es<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Spanish Supreme Court has admitted a cassation appeal filed by the Tax Law Department of Gim\u00e9nez Torres Abogados, raising an issue of significant constitutional and tax importance: whether the Spanish Tax Authorities may rely on photographs and information obtained during a search of premises that was subsequently declared null and void for violating the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5705,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[68,74],"tags":[],"class_list":["post-5709","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-gimenez-torres-abogados-en"],"_links":{"self":[{"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/posts\/5709","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/comments?post=5709"}],"version-history":[{"count":3,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/posts\/5709\/revisions"}],"predecessor-version":[{"id":5713,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/posts\/5709\/revisions\/5713"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/media\/5705"}],"wp:attachment":[{"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/media?parent=5709"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/categories?post=5709"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtyabogados.com\/en\/wp-json\/wp\/v2\/tags?post=5709"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}