The Spanish Tax Agency under scrutiny in international report
A prestigious British law firm has published a report that has sparked major controversy: it accuses the Spanish Tax Agency (AEAT) of committing systematic abuses and violations of fundamental rights, particularly in its treatment of foreign taxpayers under the Beckham Law.
Although the issue affects all of Spain, more and more cases are being detected in high-interest international regions such as Mallorca. Many foreign residents are facing aggressive inspections and are experiencing situations with limited legal certainty.
Tax practices under suspicion in Spain’s inspections
Discrimination and hostility towards inbound taxpayers
The report states that some taxpayers are being treated with hostility simply for having opted into the special tax regime. This conduct is viewed as a form of discrimination, which violates both the principle of legal equality and the freedom of movement within the European Union.
In locations like Mallorca, where many foreign professionals have chosen the Beckham Law, these actions are generating increasing legal uncertainty.
A climate of fear and tax intimidation
The report also describes a climate of fear and intimidation. According to its findings, the Tax Agency allegedly employs tactics such as:
- Massive, indiscriminate information requests
- Pressure to accept settlements without adequate legal defense
- Threats of criminal proceedings without solid evidence
- Reputational harm through unfounded insinuations
There have even been reports involving minors, including visits to school premises, which represent a serious invasion of privacy and a possible violation of the GDPR.
A revenue-driven system: the problem with incentives in tax inspections
Inspectors rewarded for collecting more
One of the most controversial aspects is the bonus system granted to tax inspectors. They are financially rewarded based on how much revenue they collect, which may compromise their impartiality and encourage aggressive tax assessments, many of which are later overturned by the courts.
This system remains in force throughout Spain, including in AEAT offices in Mallorca, where numerous cases following this pattern have been identified by Resitax.
Barriers to appeal and defense
Moreover, the process of defending against a tax action presents significant hurdles: the taxpayer must pay or secure the debt before filing an appeal. This financial barrier, which applies nationwide, has been widely criticized by legal experts and international organizations for limiting effective access to justice.
Fundamental rights at risk in Spain
The report warns that the Tax Agency may be violating fundamental rights, including:
- The right to privacy and property
- Presumption of innocence
- Legal certainty and good governance
- Free movement within the EU
- The right to effective judicial protection
Therefore, this is not just a tax issue, but one that threatens the rule of law in Spain.
Why Resitax is the leading firm in Mallorca
Experts in inbound taxation, international tax law, and defense against the Tax Agency
Based in Palma de Mallorca, Resitax has established itself as a reference firm for those needing defense against the Spanish Tax Agency. Our team specializes in:
- The inbound tax regime (Beckham Law)
- Tax inspections and legal strategy
- International taxation and double taxation treaties
- Defense against accusations of fraud or simulation
- Administrative and legal appeals
Thanks to our presence in Mallorca, many international residents entrust us with the comprehensive management of their tax situation in Spain, especially when the actions of the AEAT — available to the public via its electronic headquarters — compromise their legal and personal security.
Local defense with national reach — in Spanish, English, and German
Although we are based in Mallorca, our services extend throughout Spain. Our team has successfully handled cases in Madrid, Barcelona, Valencia, Andalusia, and other regions. The practices we denounce are not isolated incidents, but recurring patterns seen across the country.
In addition, we provide personalized service in Spanish, English, and German, tailored to the needs of our international clientele.
Have you received a tax inspection? Act now
Facing the Tax Agency alone can put your assets and rights at serious risk. At Resitax, we analyze your case, identify potential legal violations, and develop an effective strategy to protect your situation. We are experts in Spanish taxation, and we’re here to protect your rights, assets, and peace of mind.
