When the Inspectorate makes a surprise visit to a taxpayer, it must follow the established procedure:
- If you enter premises where an economic activity is being carried out, you must do so during working hours.
- In case of lack of judicial authorisation, if it is done in the home, you must inform the taxpayer of the right to refuse access.
According to a recent ruling, it is also necessary for the Inspectorate to sufficiently motivate the reasons for the visit. Specifically, it must justify that the measure is reasoned and justified, without being able to accept generic references to the existence of indications of tax non-compliance.
If this is not complied with, the entry is null and void, in which case the evidence and proofs obtained as a result of said entry will also be null and void and cannot be used to support the final settlement issued to the company.