The transparency required of taxpayers and businesses must extend to the public sector, including the tax authorities and their staff
Londres, 2 de noviembre de 2026.
The international law firm Amsterdam and Partners LLP has responded to the Association of State Tax Inspectors (IHE). Last Friday, at its 36th Congress held in Toledo, the IHE presented a report titled A Tax Administration for the Citizens, which asserted that the tax authority was undergoing the “worst crisis in its history,” that political interference was damaging the institution’s reputation, and that the Ministry never stepped in to defend its officials against external attacks.
“The image of the AEAT is crumbling”, the inspectors declared, criticizing the Agency for failing to defend them against accusations made by parties including Amsterdam and Partners. “A foreign professional firm (they noted, referring to this law office) has gone so far as to label the inspectors a ‘mafia’, ‘extortionists’, or ‘kidnappers’, yet the Agency has failed to provide a forceful response—neither in the media nor through legal channels—in defense of its officials,” the inspectors stated in the aforementioned report.
Contrary to what the body of inspectors might believe, Amsterdam & Partners supports many of the ideas put forward by this professional group in the aforementioned document presented last Friday. Specifically, the international firm maintains that Spain should have a diligent, strong, and professional body of inspectors—one that is independent of any political interference and free to resist external pressures.
Amsterdam and Partners agree that the quality of the work must never be compromised—quite the contrary. The ranks of these inspectors should be filled with individuals of high intellectual caliber. The suitability of candidates must be subject to rigorous evaluation, both at the time of their recruitment and throughout their professional tenure. Furthermore, Spain needs inspectors who understand the world beyond their own desks—inspectors who are aware that the vast majority of people have no interest whatsoever in defrauding the public treasury.
We also agree that territorial organizational changes must be adopted by Parliament; that the person in charge must be a solid professional, appointed solely on the basis of merit and experience; that the inspection process must provide legal certainty and predictability, free from arbitrary interpretations by those in charge at any given time; and that—as the Spanish Constitution emphasizes—all citizens “shall contribute to the funding of public expenditure in proportion to their economic means, through a fair and progressive tax system,” with such contributions to be made without delay.
To this end, we believe that inspectors and other AEAT staff should receive appropriate compensation for their work, consisting of a higher base salary that incorporates the supplements currently paid for meeting tax collection targets.
However, we also believe that all citizens—including those who make up the inspection corps—must be held accountable for their actions, rather than hiding behind artificial legal structures designed to evade such responsibility; furthermore, the transparency required of taxpayers and businesses must also extend to the public sector, including the Tax Agency and its staff, without any exception whatsoever.
We believe that the rule of law has been undermined by the actions of some inspectors and the connivance of others; that such conduct contributes to the evident moral decline of the Government; and that this power must be curtailed for the sake of citizens—who are entitled to a level playing field in their dealings with the Tax Agency, rather than being coerced into making early payments in exchange for admitting to guilt they may not actually bear. Today, the corps of inspectors portrays itself as a victim, even as it brandishes a dagger against taxpayers. While the work of this agency is complex, it will not gain the support of the public unless a profound, structural reform of its operations is carried out.
Sobre Amsterdam & Partners LLP
Amsterdam & Partners LLP is an international law firm based in London and Washington, D.C., specializing in complex international litigation, human rights defense, and geopolitical matters. For more information about the firm, please visit www.amsterdamandpartners.com.
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