Criminal Defense Lawyer for Tax Offences in Madrid
An AEAT tax inspection with an assessment close to 120,000 euros, a court summons for a tax offence: the good news is that, if you act in time, it can still be avoided. Full regularisation extinguishes criminal liability, and the moment to act is now, not at trial. We are criminal defense lawyers in Madrid, experts in tax offences, and we coordinate with your tax advisor from the moment the inspection begins. 24-hour helpline: 681 256 507.
Criminal defense lawyer specialising in tax offences in Madrid, available 24 hours
A tax authority file does not always end in a criminal offence, but when the assessed amount approaches the criminal threshold, the margin narrows quickly. The key is to act during the inspection, while regularisation can still close the case before it reaches the court. We are criminal defense lawyers in Madrid, specialists in tax offences, and we coordinate with your tax advisor to defend your situation from the very first moment. We handle your case from start to finish, without passing you from one lawyer to another.
Other areas of economic criminal law we defend in Madrid
A tax offence often coincides with other economic criminal offences. These are the other areas in which we handle the defense in Madrid, each with its own page and strategy.
When the tax case involves disloyal management by a director (art. 252 CP) to the detriment of the company.
When misappropriation of assets (art. 253 CP) of company funds coincides with tax fraud.
When the tax offence coincides with falsification of annual accounts or harmful resolutions within the company.
When the charges extend to money laundering, false invoices or fraud and require a unified defense.
Criminal defense lawyers specialising in tax offences in Madrid
In a tax offence case, the outcome is decided before the matter reaches court: during the AEAT inspection and in whether regularisation is still possible. This is what we do differently:
We assess whether regularisation is still possible before it's too late
The first thing we assess is whether there is still time for regularisation: paying the full amount owed in time extinguishes criminal liability. Acting at the right moment is everything.
We coordinate with your tax advisor from the inspection stage
We don’t treat the matter as purely criminal: we coordinate with your tax advisor from the inspection stage, because the response to the tax procedure shapes the entire criminal defense.
Accounting expert evidence to challenge the assessment
We bring in our own accounting expert to challenge the assessment: when the AEAT’s calculation falls below the 120,000-euro threshold, there is no offence.
One lawyer handles your case, from start to finish
The person who meets you at the first interview is the same one who represents you in court. The same lawyer follows your case through to the judgment.
Legal assistance in the event of an AEAT tax inspection with indications of a tax offence
From the moment the AEAT notifies the start of proceedings or the court summons is issued, this is what we do for you:
We answer your call.
We identify the status of the file (notification of commencement, settlement proposal, assessment record, referral to the Public Prosecutor’s Office) and begin your defense from that moment.
We assess regularization immediately.
We immediately assess whether regularization is still viable: it is the route that can close the case before it becomes a criminal matter.
We review the AEAT file.
We review the entire AEAT file: assessment records, settlement proposals, affected tax years and quantification of the amount owed.
We coordinate with your tax advisor.
We work with your tax advisor on the settlement proposal, agreement or disagreement with the assessment record, and the appeals that preserve your position.
We assist you at the hearing.
We assist you at the hearing with the accounting expert report and strategy already prepared.
We provide this assistance ourselves, 24 hours a day, every day of the year. Madrid city, the Henares Corridor and the whole of Spain.
Tax offenses in Madrid: what article 305 CP punishes
The tax offense, regulated under the Criminal Code (art. 305 CP), punishes defrauding the tax authorities when the amount evaded exceeds a criminal threshold:
- Tax fraud: amount exceeding 120,000 euros per tax and tax year. Imprisonment of one to five years and a fine.
- Aggravated form (art. 305 bis CP): amounts exceeding 600,000 euros, organized structures, tax havens or intermediary persons. Imprisonment of two to six years.
- Tax fraud involving false invoices: when false documents are issued or used to support the fraud, in conjunction with document forgery.
The 120,000-euro threshold is the first line of defense: below it, there is no offense.
Regularization under art. 305.4 CP: how to extinguish criminal liability
This is the most important element of the defense. Filing supplementary tax returns and paying the full amount owed with interest before the start of inspection proceedings or a complaint extinguishes criminal liability (statutory exemption from punishment). We assess precisely:
- The exact moment of the notification of commencement of proceedings: a valid notification, not an informal request.
- The completeness of the payment: amount owed, interest and surcharges for all affected tax years. Partial regularization is not enough.
- The mitigating circumstance under art. 305.6 CP when regularization comes late but before trial: it reduces the sentence significantly.
Tax offenses in Madrid: the firm's lines of defense
When regularisation is no longer possible, the defence is played out during the investigation stage:
- Challenging intent. Tax fraud requires intent to defraud: a reasonable interpretative disagreement over an accounting criterion or a transaction can exclude it.
- Challenging the amount owed with accounting expert evidence. If the counter-expert report places the amount owed below 120,000 euros, the offence no longer applies.
- Statute of limitations. The tax offence is time-barred after five years in its basic form and after ten years in the aggravated form under art. 305 bis CP.
- A plea agreement with repayment. Paying the amount owed acts as a key mitigating factor for negotiating a favourable plea agreement.
24-hour assistance if you have been summoned for a tax offence
Tel. 681 256 507 · [email protected]
Penalties and consequences of a conviction for a tax offence
Beyond the sentence itself, a conviction for a tax offence carries consequences that weigh as heavily as imprisonment:
- Imprisonment and a fine. From one to five years for the basic offence, up to six years for the aggravated form, with a fine proportional to the amount defrauded.
- Payment of the debt. Civil liability includes the amount owed, interest and surcharges, regardless of the sentence.
- Loss of tax benefits and of the ability to contract with the public sector for a period of time.
Coordination with the AEAT tax inspection
A tax offence case is decided at the inspection stage, before the file reaches the courts. That is why we coordinate with your tax adviser from the very first moment: we anticipate the settlement proposal and the assessment of the amount owed, decide whether to agree with or contest the assessment record, prepare the administrative appeals that preserve your procedural position (TEAR, TEAC) and consider regularisation while it is still possible. When the AEAT’s assessment is disputable, we bring in our own accounting experts.
Defence in tax offences: frequently asked questions
I have received a tax inspection report with a tax liability exceeding €120,000. Do I have criminal proceedings open against me?
Not automatically. The AEAT (Spanish Tax Agency) will only refer the file to the Public Prosecutor’s Office if it finds indications of an offence; in the meantime, it is advisable to consider regularisation immediately if it is still possible.
Does the regularisation have to be complete for the statutory excuse from criminal liability to apply?
Yes, it must be complete: the tax liability, interest and surcharges for all affected tax years. Partial regularisation may operate as a mitigating factor (art. 305.6 CP), but not as a statutory excuse from criminal liability.
Can the company be held criminally liable for a tax offence?
Yes, in accordance with art. 310 bis CP. The defence of the individual and that of the company may require different lawyers, and an effective tax compliance programme may operate as a mitigating factor or even exempt from liability.
When is it advisable to consult a criminal defense lawyer?
From the moment the AEAT inspection notifies the start of proceedings and the tax liability approaches €120,000 per tax year, or when there are indications of false invoices, shell companies or tax havens. The sooner you act, the more room there is to regularise.
How long does a case for a tax offence last?
Usually between one and three years, depending on the technical complexity and the number of tax years and defendants under investigation. Preparing the forensic accounting report is the longest stage of the investigation.
Our office at Goya 20, Madrid
Cervantes & Gª-Escribano Law Office
Book an initial assessment or call us directly. We see clients at Goya 20, by phone and by video call, with the confidentiality inherent to professional practice.
- Calle Goya 20, 1st Floor Left · 28001 Madrid
- 681 256 507 · 24 hours, every day
- [email protected]
- Monday to Friday · 9:00 – 19:00 (detainee assistance 24/7)
Call a tax crime lawyer in Madrid
A tax crime investigation is decided at the critical moment of the AEAT inspection: whether regularisation is still viable, how the tax liability is challenged with expert evidence, and how criminal intent is disproved as opposed to mere disagreement. The sooner you call a criminal defense lawyer with expertise in tax offences, the more room we have to act. We assist clients in Madrid city, the Henares Corridor and throughout the country. Call us on 681 256 507.
