El Supremo avala que Hacienda sancione con pruebas procedentes de un "hallazgo casual"

The Spanish Supreme Court has ruled that the tax authorities may utilize evidence discovered during a court-authorized search to sanction taxpayers for fiscal years not originally under investigation. The decision allows the Spanish Treasury to regularize and penalize a company for the 2015 tax year using documentation originally obtained while inspecting the 2016 and 2017 periods.

This ruling establishes a legal precedent regarding the use of evidence obtained through a 'casual finding' during judicial proceedings. By validating the use of these documents for broader tax enforcement, the court has clarified the scope of the Treasury's authority to act upon information uncovered incidentally during authorized inspections.