Notwithstanding this first list, from 2016, a Ministerial Order set the date of publication of the list, which must occur in any case during the first half of each year, which will be made and signed by the Director of the State Agency Tax Administration.
This measure consists of the publication of lists must frame it in the direction of the fight against tax fraud by promoting all kinds of preventive tools that contribute to voluntary compliance with tax obligations.
The Spanish Parliament has considered that the said publication is fully respects the constitutional right to privacy with individuals, because, as manifested in the explanatory memorandum of the new standard, this right must be combined proportionally with the principles transparency, efficiency and advertising that should govern the actions of the government.
Thus, only publication will be subject to tax those socially reprehensible behavior from a quantitative perspective and generate greater economic harm to the exchequer.
In this regard, it is established that the identification of debtors is limited to the publication of the name or business name and tax identification number (NIF), and provided that all of its tax debts of state-owned and / or rigged tax penalties exceed the amount of one million euros (€ 1,000,000).
However, it should be noted that not count for the purposes of calculating this figure, debts for taxes, being state-owned, you are suspended and postponed, but those not being suspended and deferred, are pending a final decision following the filing of any challenge before the administrative or judicial bodies
As can be inferred, the publication of these lists of defaulters can have socially punitive effect and, although the proposed addition is previously communicated to the affected debtor, he may only make claims regarding possible arithmetical or computational errors.
Moisés Murcia Priego
Lawyer specializing in Business Law, SF Lawyers