Tax authorities push for joint inspections

"What practical experience shows is that the Spanish Tax Administration has numerous mechanisms for obtaining information from other countries, but is reluctant to use them".

Raúl Salas, partner in Tax Law, explains in an article in VozPopuli where he analyses the new joint inspections that the Tax Authorities want to carry out on multinationals in the European Union and their impact.

The Government is preparing a draft bill amending the General Tax Law to transpose EU Directive 2021/514, known as DAC 7, which regulates these inspections. The Spanish Tax Authorities have been participating in inspections of this type in recent years and are one of the main promoters.

Access to the full article.