Good news for the self-employed: Treasury inspectors will no longer be able to make surprise visits if they suspect a possible irregularity. A Supreme Court ruling establishes a precedent on the matter and protects this group, which will not have to submit to questioning without waiting for it from law enforcement. Tax Agency. So far, an inspection has been carried out with solid evidence and judicial authorisation, but now the High Court is setting new limits and requirements for this action to be carried out.
Self-employed workers are one of the great forgotten people in this country. In addition to the disproportionate payment of taxes, there are exaggerated expenses that sometimes make businesses unviable. Despite this, many choose to be their own boss and even if to obtain an acceptable net salary one must work morning, day, afternoon and night, there are more and more salaried workers in our country.
In March 2024, the total number of workers affiliated to the Special Regime for Self-Employed Workers (RETA) was 3,358,836, or 0.9% more than the same period in 2023. These more than three million workers therefore received good news last July regarding a decision by the Supreme Court This will establish a precedent and it will favour this group.
In recent years Tax authorities He had the power to show up unannounced at independent businesses to conduct an investigation. When the Tax Agency If he found an irregularity, he could show up without any problem and catch the workers affiliated to RETA who had to explain themselves without notice. Until now, some evidence and judicial authorisations were necessary but the worker was not aware of this and therefore always got caught. caught red-handed his right to defence was therefore reduced.
Now this has changed after a decision by the Supreme Court July 18, which puts an end to unannounced visits by Treasury inspectors to self-employed workers. This High Court ruling considers that judicial authorization is not sufficient and sets new limits on these visits and interrogations which were previously carried out without notice in order to pursue tax irregularities.
Now, for the staff of Tax authorities may occur in a company, an investigation will have to be underway and the self-employed worker will have to be aware of it. This visit, which was previously a surprise, will therefore have to be based on a justified investigation and be essential for its progress.
Then there is another area which concerns the surprise questioning of self-employed workers by Treasury inspectors, which until this decision of the Supreme Court This could be done without any problems. Now, during this visit, tax officials will not be able to ask questions to self-employed workers or their employees, but they will be able to examine files, records and accounting books.
“The aim of this visit cannot be to conduct the interrogation in an atmosphere of intimidation and to weaken the defence of the self-employed person or businessman,” states the ruling, in which the magistrates sided with the self-employed in order to safeguard their right to defence. This is in line with Article 24 of the Spanish Constitution, which reads: “Every person has the right to obtain effective protection from judges and courts in the exercise of their rights and legitimate interests, without, under any circumstances, being powerless.”
New rules for the Treasury
Therefore, following this Supreme Court ruling, the Treasury will have to follow the following steps when conducting an investigation of self-employed workers regarding an alleged tax irregularity:
- The Treasury inspectors’ control must be carried out as part of an investigation.
- The self-employed person must be aware of this investigation.
- The unannounced visit must be justified and be essential to the progress of the investigation.
- During the visit, the Treasury will not be able to question self-employed workers or their employees.
- Inspectors will be able to examine accounting books, computer records and physical files.
