One of the objectives of the Plan of Tax Control is to prioritize the fight against fraud and double accounting, so that will increase inspections by surprise in the enterprises, to gain access to their accounts and their computers. This is going to translate, hopelessly, in that the tax inspectors are going to do more visits as a surprise to the companies to detect any potential irregularities, tax, undeclared activities or tax fraud.
the

    the

  • “As a result of the Plan of Tax Control, will increase inspections by surprise in the enterprises, to gain access to their accounts and their computers.”
  • the

  • “Your company is not obliged to allow the inspector access, not to be that they take an authorization of the delegate of the Treasury of the area or a court order.”
the

Entry to the facilities of the company.

In this case, keep in mind that the home is inviolable. That is to say, an inspector, by itself, can only access the premises of your company if you allow it. Therefore, although it is not the best way to start an inspection, to know that they can deny the entry.

If this occurs, to be able to access their offices, the inspector shall request a written authorization from the delegate of the Treasury of the area. Once the inspector has that authority, it is best to allow you to enter:

If we keep denying us, the Treasury will consider that your company is obstructing his work, and may impose penalties of between € 300 and 2% of their turnover (with a minimum, in this case, of € 10,000 and a maximum of 400,000 euros). In addition, Finance can also apply for a court order, in which case your company will no longer be able to deny the access.

Nor can you access any part of the company with the simple authorization of the delegate of the Treasury of the area.

The domicile of legal persons is also protected, so that the Inspection can only be accessed with the consent of their representatives or with judicial authorization.
the

In this sense:

the

    the

  • In business, the home enjoys special protection is limited to the agencies they serve for the direction and administration of the activities or for the custody of documents. Therefore, an establishment that is open to the public or in an office where only exhibit products do not enjoy special protection, and the Inspection you can access them with the sole authorization of the Chief Inspector.
  • the

  • instead, to access the part of the premises where it is carried out by the directorate of the company, or where are preserved documents, it is necessary to have the consent of the affected parties, or a judicial authorization, not being enough the authorization of the Chief Inspector.

In addition, in the matter of consent is not enough a simple “lack of opposition” to the input. It is necessary to have an exact knowledge of what is being done and that the interested parties have been informed that they may refuse to allow the entry and registration.

That is to say, the Inspection can only access the address of the company if it has judicial authorization, or if the representatives of this consent and provided that you have previously been informed that they can not do it. once inside the offices, the inspector will not be able to touch anything until you or an authorized representative must be present (unless access to their facilities has been made by a judicial order, in which case this is not necessary). In addition, you may also request that you present your advisor, which will allow you to delay the start of the proceedings until it arrives at the premises of the company.
the

    the

  • Access to areas open to the public, or simple storage rooms: it is enough with the authorization of the delegate of the Treasury.”
  • the

  • “Access to the part of the dependencies where the address of the company or where they are custodian of documents: does the absence of consent of the parties concerned or a court authorization, not being enough the authorization of the Chief Inspector.”
  • the

  • “The physical location of computers also determines what you need doing to access them.”
  • the

  • “Computers that are located in areas open to the public: it can be examined with the simple authorization of the delegate of the Treasury.”

On the other hand, if you develop your activity from your own home and refuses to the entry of the inspector, the written consent of the delegate of the Treasury will not be enough. In these cases, as the aim is to gain access to a dwelling, the inspector must have a court order.

In any case, your company is not obliged to allow the inspector access, not to be that they take an authorization of the delegate of the Treasury of the area or a court order.

the

Access to information contained in computer media.

It is possible that, even if your company complies with all its obligations, dispose of information you don’t want to share it with anyone.

it Is very convenient to keep in mind that your documentation and your computers are more protected depending on which unit of your company are located. That is to say, the physical location of the computers has a lot of importance on the fact of needing it or not the inspection of judicial authorization:
the

    the

  • “Computers located where it is developed the address of the company or where are preserved documents: in order to examine them, it is necessary a judicial authorization or the consent of those affected.”
  • the

  • If the computers are located in areas open to the public (for example, in the reception), or in areas in which it develops the activity of work or business (for example, in the store), the inspector may gain access by presenting a written authorization by the executive officer or the director of a department, in which you are enable to do this (for example, an authorization indicating that you can verify the computer equipment). If the inspector does not provide such authorization, you will be able to deny access to the computers, without punishing you for it.
  • the

  • But if the documentation and the equipment are situated in the premises reserved to carry out the direction or management of the company (without interferences from others), or specific areas that serve to retain the documentation of the day-to-day society, will not be sufficient with the prior authorization. In these cases, the inspector must provide a court order to carry out the inspection. It is important to keep in mind that the courts recognise these areas of the company the same protection as a private home.
    Therefore, if you want to protect to the maximum the information of your company and that the inspector not be able to access it without a court order:
    the

      the

    • Try to keep it in the area intended for the direction, perfectly delimited and separated from the rest of the dependencies.
    • the

    • Identify these dependencies as such (in this sense, it does not cost anything to put a sign that says, “Direction”).
    • the

    • If your local is small and open to the public, you can achieve the same effects if you reserve a small room to keep the documentation. For example, the courts have required a court order for inspectors to be able to access the “rebotica” which often occur in many drug stores.
    • the

    • however, if, despite his opposition to the inspectors access without warrant to one of these reserved areas, let the record show the diligence that you do not consent to such access:
    • the

    • If your company receives a settlement and a penalty as a result of these actions, it may request the courts to annul, because the information will have been obtained of irregular shape.
    • the

    • on the contrary, if not recorded, it is likely that the Inspection say that you let them pass freely. In this case, although the test that the inspector agreed to the reserved area, will not serve him for nothing; and the Treasury will have gained the information in a legal way.
  • the

  • “please Keep the computers with sensitive data and the most important documents in the premises reserved to the management and direction of the company.”

Keep computers with sensitive data and the most important documents in the premises reserved to the management and direction of the company. So the inspector must provide a court order to access them.
the

    the

  • “Development of the activity from your own home: as the aim is to gain access to a dwelling, the inspector must have a warrant.”

Autor Cristobal Rueda

En ocasiones el trabajo profesional se convierte también en amigos de clientes. Hoy disponemos de numerosas herramientas digitales que posibilitan y facilitan esa tarea. El blog es una de ellas y siempre ha sido mi preferencia, ya que permite reflexionar sobre el tema. En Perfil_blog a modo de diario profesional en línea compartimos conocimientos profesionales, experiencia e información que puede ser útil para el crecimiento de su empresa. Un abrazo. Cristóbal Rueda, gerente de Perfil Asesor.

Más posts de Cristobal Rueda

Escribe un comentario

Open chat
1
¿Tiene alguna pregunta? Estamos a su disposición
Powered by