The treasury entered his company and he almost had a heart attack

They explain to me that at 8 am there are five people who present Tax agency to a Galician company (small) with the explanation that they have an administrative license for farms and business premises (important information) and explained to the entrepreneur that they want his consent to enter the company’s database. The man, who was on the verge of a heart attack, gave them his consent. Carlos del Pinoco-founder of the company Pin & Del Pino, confirms that this is not the only case registered recently. The tax lawyer points out that after an accidental stoppage caused by covid-19, as well as after regulatory changes aimed at circumventing the doctrine of the Supreme Court (judgments from October and November 2022), the Tax Administration makes surprise visits to taxpayers who are conducting inspections. The purpose of these visits, according to the lawyer, is to access the company’s computer equipment in order to directly obtain the accounting and/or management data of the supervised taxpayer.

Carlos del Pino understands that these actions affect taxpayers — both personally and professionally — since the sudden entry into a private office must have “adequate, necessary and proportionate” justification, which is not always the case. They represent, the expert explains, a change in the future of every inspection procedure because the Tax Administration asks for all the necessary documentation, and the taxpayer is obliged to provide it, if it is available. “On the other hand,” he adds, “everything the Administration wants to get in its surprise visits is protected by the constitutional right to inviolability of the home, so only a court order or the consent of the owner of that home can only be appropriate.”

When asked if they filed complaints as a group of advisers, Del Pino points out that the problem with this behavior is that the Tax Administration appears in the homes of taxpayers relying on the authorization it issued itself, which allows the recognition of agricultural holdings, business premises and other places in with which the activity is performed. With this authorization, which is the key to a personal visit, an attempt is made to obtain the taxpayer’s consent and he is granted access to his computer equipment and all documentation that the Tax Administration may require due to his presence with the taxpayer. objects. “That is,” he adds, improper use of an instrument under the guise of legality, the sole purpose of which is to access and register an address, constitutionally protected, without the need for court approval. Usually in the end they get the consent of the taxpayer who, as a rule, gives it in view of the intimidation to which he is exposed.

— Why do you think the Tax Administration behaves like that?

“Well, I don’t know exactly. I think the IRS thinks every taxpayer is a fraud and I guess they want to find information that confirms their otherwise baseless suspicions. The fact that a tax payer who is being monitored refuses access to the review on his computer does not mean that he is a fraudster. All companies are suspicious of their commercial, accounting and management information, therefore, unless there is a reasonable and indisputable reason to suspect fraud, access to anything the IRS intends to collect is prohibited.