The following is a translation of an exclusive article published El Confidencial. To download the full original version of the OECD letter, click here.
Amsterdam & Partners Escalates Offensive Against Spanish Tax Agency by Appealing to the OECD
The law firm Amsterdam & Partners has escalated its offensive against the Spanish Tax Agency (AEAT), now directly appealing to OECD bodies to discredit the AEAT in international forums.
At the core of the complaint is the allegedly abusive use of Common Reporting Standard (CRS) data—promoted by the OECD—against individuals who were operating under the expatriate tax regime.
According to the firm, this data has been used “not to address real noncompliance, but to reopen closed cases, ignore prior legal determinations, and construct retroactive obligations against taxpayers who acted in good faith.”
Serious Allegations: Coercion and Discrimination
One of the gravest accusations is the use of financial information as a coercive tool. The letter literally states:
“Numerous taxpayers under the expatriate regime have reported that AEAT inspectors told them: ‘If you don’t agree to settle, we will refer this matter to the Public Prosecutor’s Office.’”
In the firm’s view, these threats are made without evidence of fraud and without seeking prior authorization from the jurisdictions that provided the information under the CRS, violating Article 22 of the Multilateral Competent Authority Agreement (MAC).
The lawyers also denounce a pattern of systematic discrimination against non-nationals:
“The AEAT has carried out discriminatory audits targeting foreign nationals, primarily citizens of the EU, USA, and the UK,”
This differential treatment, they argue, violates Article 21(2)(f) of the MAC and Article 24 of the OECD Model Tax Convention.
Turning Cooperation Into Weaponization
Amsterdam & Partners asserts to the OECD that Spain has converted a mechanism for international cooperation into “an intelligence tool” and an “abusive fishing expedition,” breaching the MAC’s principles of foreseeable relevance and confidentiality.
They describe the system as one that “simply does not fulfill its intended purpose,” where “a group of underpaid inspectors manage to earn a livable wage by preying on their fellow citizens,” creating “perverse incentives for bad faith and corruption throughout the system.”
The letter claims that Spain is violating not only domestic laws, but also the European Convention on Human Rights (ECHR), EU law, and “key legal instruments of the OECD,” including the MAC, CRS, and the Model Tax Convention on Income and Capital.
Retroactive Revocations and Criminal Threats
The most striking point comes at the end: a recommendation for “immediate suspension of the retroactive use of CRS data” and a warning to other countries:
“The OECD must issue a warning to countries sharing tax information with Spain, in accordance with treaty obligations and in response to Spain’s ongoing systemic abuse of confidentiality provisions.”
The letter further denounces retroactive revocation of official certificates under the Beckham regime, breaching the principle of legitimate expectation. It also highlights audits years after taxpayers had filed in compliance with the Beckham Law and received formal eligibility certifications.
Hacienda Pushes Back
Within Hacienda and among AEAT inspectors, the law firm’s actions are seen as defamatory and part of a public relations campaign to prepare for legal claims on behalf of unnamed clients.
The Association of State Tax Inspectors (IHE) responded:
“We are not blind to the problems that sometimes arise in the application of the tax system. We are not infallible—like all professions—but we chose this job because serving our country comes before all else. […] We will not accept or tolerate the insult, contempt, and discredit that we are currently experiencing.”
The IHE added:
“It is intolerable that a few individuals, seeking fame and publicity they could never otherwise attain, would target an institution that belongs to all Spaniards simply to insult it.”
They also cited AEAT inspector Genma Martín Meléndez, who, writing in the blog No Solo Impuestos, described the firm’s campaign as “grotesque and ridiculous”:
“I even suspect that those reports may have been written by an artificial intelligence program—the kind that constantly makes mistakes and invents things,” she wrote.
Official OECD Complaint
Robert Amsterdam’s law firm sent a formal letter to OECD Secretary-General Mathias Cormann, with a copy to Manal Corwin, Director of the OECD Centre for Tax Policy and Administration.
In the letter, the firm requests a formal complaint and the opening of an investigation into Spain for “systematic and increasing violations of OECD standards.”
They argue:
“The conduct of the AEAT threatens to undermine the legitimacy and sustainability of the international tax system that the OECD itself has built.”
Five Formal Requests to the OECD:
- A formal review by the OECD’s Committee on Fiscal Affairs (CFA).
- A formal investigation into Spain’s use of CRS data.
- Referral of Spain to the Global Forum to evaluate standards of confidentiality and due process.
- Issuance of interpretative guidance prohibiting retroactive use of CRS data against expatriates.
- Immediate suspension of retroactive data use and a warning to other countries.