Blog category
Tax Crimes
6 articles on tax crimes: penalties, case law and defense strategy. See the practice area →
DAC8 Crypto Tax Reporting Reaches Spain: When Undeclared Crypto Becomes a Criminal Offence
From 2026 the EU's DAC8 directive makes crypto platforms report clients' operations to the tax authorities. When does undeclared crypto become tax fraud under Article 305 CP in Spain?
Fake Invoices in Spain: Which Crime? Forgery, Accounting and Tax Offences (2026)
Fake invoices under Spanish law: document forgery (art. 392 CP), the accounting offence (art. 310), tax fraud above 120,000 euros per tax and year (art. 305), and how regularization works.
Social Security and Subsidy Fraud: Articles 307 ter and 308 CP
Art. 307 ter CP punishes the fraudulent obtaining of benefits and art. 308 subsidy fraud. Timely repayment can extinguish criminal liability altogether.
A Tax Authority Inspection in Spain: Your Rights and Criminal Defence
Has the tax authority started a tax inspection? We explain your rights, when an inspection can turn into a tax offence, and why you need a criminal lawyer…
Accused of a Tax Crime in Spain? Defence Guide for Taxpayers
If the Spanish Tax Agency (AEAT) is investigating you or the prosecutor has filed criminal charges for tax fraud, this guide explains your rights and…
Tax Fraud and the Regularization Strategy
Technical analysis of Article 305 CP: when tax non-payment becomes a crime and how to use voluntary regularization to avoid prison.
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