Tax Fraud · Alicante · Madrid · Nationwide across Spain
Here we do not simply defend cases: we control consequences.
Tax evasion, VAT fraud, carousel schemes, subsidy fraud and social security offences. When a tax audit turns into criminal proceedings, every decision —to regularise, to give a statement, to appeal— has irreversible consequences.
In brief. Tax inspection turning criminal in Spain? Thresholds, voluntary regularisation, intent and residence disputes. English-speaking tax fraud defence.
Why this is different
Tax fraud proceedings all share the same requirement: simultaneous command of criminal law and tax law. The boundary between legitimate tax planning, an administrative infringement and a criminal offence turns on technical concepts: the calculation of the unpaid tax, the mental element, limitation periods and the possibility of voluntary regularisation. A misjudged approach before the tax inspectorate can turn a penalty file into criminal proceedings carrying custodial sentences and civil liability running into millions. That is why we bring criminal lawyers, financial and accounting analysis and expert evidence together in a single team: we contest the assessed liability with expert rigour and design the procedural strategy from the very first request for information.
What we defend
Defence across all the offences under arts. 305 to 310 bis of the Spanish Criminal Code, with their precise statutory basis.
Defrauding the state, regional or local tax authorities of more than €120.000 per tax and tax year.
Amount exceeding €600.000, committed within an organisation, or using tax havens and front men.
Intra-Community invoicing structures for the systematic evasion of VAT: the most complex large-scale tax cases.
Evasion of contributions exceeding €50.000 over four calendar years, including schemes using sham companies.
Improperly obtaining or applying public subsidies and grants in an amount exceeding €100.000.
Double bookkeeping, failure to file mandatory returns and fictitious entries with tax relevance.
Full and truthful regularisation before proceedings begin excludes criminal liability. We advise on how and when to prepare it.
The evaded tax may itself be the object of laundering. We defend the increasingly common dual tax-and-laundering charge.
Charging the legal entity with tax offences. An effective tax compliance programme operates as a full or partial defence.
Sentencing framework
A quick reference to the applicable sentencing framework. The actual penalty depends on the amount involved, the aggravating factors and the procedural stage.
| Offence | Provision | Sentencing range | Key aggravating factor |
|---|---|---|---|
| Tax fraudBasic form | 305 | 1 – 5 years | Amount > €120.000 per tax and tax year |
| Aggravated tax fraud | 305 bis | 2 – 6 years | Amount > €600.000 · organisation · tax havens |
| Social security | 307 | 1 – 5 years | Amount > €50.000 over 4 years |
| Subsidy fraud | 308 | 1 – 5 years | Amount > €100.000 |
| Accounting offence | 310 | 5 – 7 months | Double bookkeeping · omissions |
| Money laundering | 301 | 6 months – 6 years | Evaded tax as the object |
| Document forgery | 392 | 6 months – 3 years | False invoices · commercial documents |
| Legal entity | 31 bis | Fine · suspension · dissolution | Absence of a compliance programme |
Indicative sentencing ranges under the Spanish Criminal Code in force. They do not constitute legal advice; the correct classification and the penalty require an individual analysis of each case.
What sets us apart
Evidence in a tax fraud case is, by definition, accounting-based and expert-led: calculation of the unpaid tax, characterisation of transactions, invoicing, banking traceability. A defence that does not contest the assessed liability with technical rigour comes too late. That is why we apply LIWARD —Legal Intelligence Warfare for Defense—, our own methodology combining legal intelligence, case-law analytics, financial and accounting analysis and e-forensics into a single procedural strategy. It is what sets us apart from conventional criminal defence.
Mapping of the proceedings, case-law analysis and early detection of evidentiary weaknesses.
Reconstruction of financial flows and expert examination of the documents that support —or dismantle— the prosecution case.
Chain of custody, admissibility of electronic evidence and traceability of crypto-assets with expert rigour.
Precise decisions at every stage, from the first questioning to the cassation appeal, grounded in risk analysis.
How we work
Immediate 24/7 assistance, preparation of the statement and control of precautionary measures from the very first step.
Examination of the case file, financial and digital expert analysis, and identification of the theory of the case.
Design of the defence or prosecution case, submission of evidence and presentation of expert evidence.
Defence at trial and, where appropriate, appeals, cassation and constitutional appeals.
Who we represent
Legal entities under investigation for tax fraud: defence of the company, tax compliance and negotiation of plea agreements.
Directors and executives: personal liability for the company’s tax decisions, including attribution under art. 31 CP.
Taxpayers under investigation: technical challenge to the assessed liability, limitation periods and regularisation as a defence strategy.
The State Legal Service and the Spanish Tax Agency prosecute with extraordinary resources: we redress that technical balance.
Article 305 of the Criminal Code punishes defrauding the public treasury where the amount evaded exceeds one hundred and twenty thousand euros for each tax and period. Article 305 bis provides an aggravated form, with higher penalties and longer limitation periods, for cases of particular gravity, and article 307 punishes fraud against the social security system in the same way.
Below that threshold the matter is administrative rather than criminal, so the correct determination of the amount is often the first and most consequential question in the case.
The Code provides that a complete regularisation of the tax position, carried out before the taxpayer is aware of any investigation, excludes criminal liability. Payment of the debt at a later stage can also operate as a significant mitigating factor affecting the sentence.
Advising on whether, when and how to regularise is therefore central, and it must be done with a clear understanding of what the authorities already know.
The defence examines the correct calculation of the evaded amount, the existence of an intention to defraud, and the boundary between lawful planning, mere error and fraud. Much of the case is fought on the numbers.
We work closely with tax advisers to prepare economic expert evidence and, where appropriate, to assess regularisation and agreements with the prosecution.
We act for individuals and companies from the outset, coordinating the criminal defence with the underlying tax dispute, because the two proceed in parallel and each affects the other.
Our aim is to resolve the exposure on the best available terms, whether through a technical defence on the quota or through a negotiated and properly documented outcome.
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Frequently asked questions
Société de Conseil Juridique et Expert
An early conversation can change the course of the entire case. Let us talk before the proceedings decide for you.
From 120.000 euros of tax evaded for each tax year and each tax (art. 305 CP); at 600.000 euros, or where an organisation is involved, the aggravated offence under art. 305 bis applies. Below that, the matter is administrative.
The full exemption under art. 305.4 CP requires regularisation before notification of the audit proceedings. After that, payment no longer exempts you, but it grounds highly significant mitigating factors that can avoid an actual custodial sentence.
They may be liable as an accomplice or even as a principal in aggressive tax engineering schemes, and their involvement may form part of your defence if it shows that you reasonably relied on a professional.
5 years for the basic offence and 10 for the aggravated form. See how the period is calculated in our guide on criminal limitation periods.
Civil liabilityReparation as a mitigating factorAvoiding imprisonment
From the full commentary on the Spanish Criminal Code and the guide to the LECrim produced by our firm.
Société de Conseil Juridique et Expert es un despacho de abogados con sedes en Madrid, Alicante, Londres y París, especializado en defensa y acusación penal, delitos económicos y corporativos y derecho tecnológico. Trabajamos con orientación estratégica en procedimientos penales complejos, propiedad intelectual y análisis forense avanzado, y prestamos consultoría jurídica, compliance y escudos de protección a particulares y empresas. Atendemos desde Alicante y Madrid, con consulta online en toda España y asistencia al detenido 24 horas. Resuelva sus dudas en las preguntas frecuentes o solicite una primera consulta.
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