Regulations governing the publication of details of tax debtors and fraudsters
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One of the legal changes to have generated the greatest media and social interest in Spain with the amendment to the General Tax Law (Law 58/2003, of 17 December) by means of Law 34/2015, of 21 September, is associated with data protection and privacy.
For public interest reasons, it is now permitted to publish lists of taxpayers with outstanding debts or penalties of more than €1 million that have not been settled within the voluntary payment period, unless they have been deferred or suspended.
Additionally, Organic Law 10/2015, of 10 September, provides for the publication of a summary of final, non-appealable convictions for offences against the Public Treasury, asset stripping, punishable insolvency and smuggling offences when prejudicial to the Public Treasury.
This is an issue that is clearly connected with personal data protection regulations and with the use of information and communication technology within the sphere of tax administration, and one that merits in-depth analysis.
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