The Tax Agency has been conducting an aggressive inspection campaign for months that is focusing mainly on restaurants , medical consultations, pharmacies and gold buying businesses . What begins as a tax inspection on taxes is being carried out with court orders of entry and registration.

As this newspaper has been able to know, these orders are due to the fact that sometimes, when the business is notified of the opening of a tax inspection and they are called to provide documentation, the reality is often not provided. There are more and more companies that use double accounting programs, where certain operations are registered to be presented in the subsequent declaration, while those chosen by the business owner go to accounting B only for their knowledge.

For these reasons, the Treasury inspectors increasingly resort to the court order, present themselves without prior notice in the companies and take the documentation they consider relevant. Apart from accounting books, mobile phones, tablets, computers, hard drives, etc. are included.

Entry and registration orders can be requested in different types of courts, but the Tax Agency uses a peculiar solution: ask for it in Contentious-Administrative courts. Typically, these judicial orders are requested in court of instruction, but in these cases it is also normal for the judge, so that there are more guarantees, since the registration is a violation of privacy, send to a judicial secretary.

The secretary appears in the registry and attests to the intervention, and can also determine if what is seized is of interest or not for the investigation. On the other hand, the contentious courts do not usually send a secretary, although they could also do it, and that leaves more to the inspectors' agency what they take and what they don't.

In recent months there have been complaints about these records of numerous establishments , including some well-known restaurants in Madrid. In most cases, inspectors are counting on the help of Customs officials to carry out the searches, since they are more accustomed to performing them as a daily part of their tasks, and have more knowledge of double accounting programs or most used hiding places to hide compromising data.

Sources of the Tax Agency confirm that there is a remarkable inspection activity on the aforementioned establishments and that, in effect, many of these orders are processed through the Litigation, although they detract from this fact. And as for the personification in establishments and businesses, this process is also being applied in other areas such as weddings.

The objective of this last measure is not to control the possible donations that the bride and groom receive, but to verify if the banquet halls, musicians or companies that offer flower arrangements are correctly declaring their activity. That is, if the service providers declare the correct amount and work days.

According to the criteria of The Trust Project

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