{"id":1990,"date":"2022-03-13T16:08:54","date_gmt":"2022-03-13T16:08:54","guid":{"rendered":"https:\/\/www.bbadvocats.com\/2022\/03\/13\/the-supreme-court-limits-access-to-the-home-for-tax-audits\/"},"modified":"2025-12-10T18:05:51","modified_gmt":"2025-12-10T18:05:51","slug":"the-supreme-court-limits-access-to-the-home-for-tax-audits","status":"publish","type":"post","link":"https:\/\/www.bbadvocats.com\/en\/2022\/03\/13\/the-supreme-court-limits-access-to-the-home-for-tax-audits\/","title":{"rendered":"The supreme court limits access to the home for tax audits"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.14.7&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span>The Supreme Court protects the inviolability of the home as defined in Article 18.2 of the Spanish Constitution, limiting the access of the Tax Agency in a tax inspection, in the event that the latter has a reason that is not clearly proven, since it contradicts the constitutionally protected right.<\/span><br \/><span>That is to say, it is not enough to allege as a reason for a home search a mere prospecting to find out the taxpayer&#8217;s situation.<\/span><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Supreme Court protects the inviolability of the home as defined in Article 18.2 of the Spanish Constitution, limiting the access of the Tax Agency in a tax inspection, in the event that the latter has a reason that is not clearly proven, since it contradicts the constitutionally protected right.That is to say, it is [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[30],"tags":[],"class_list":["post-1990","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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