The accounting books of self-employed persons and SMEs could be the new focus of interest of the tax inspectors in the event that a proposal from the Government of Spain to a project of fiscal administrative cooperation law.
So far, inspectors do not have the right to request them, but they could have it for specific cases if there was eventually a legal change.
The possibility has set off all the alarms, although it is expected that these accounting books will only be requested to verify the payment of some tax, they could be requested to review any movement of the last four years. Until now, the Tax Agency can only request these books to carry out general checks.
The advisors of the affected futures have already expressed their disagreement and fear that such a revision of the books, for specific things, could give rise to the discovery of tax frauds.