DOI: 10.53136/979122182111621
Pages: 211-213
Publication date: November 2025
Publisher: Aracne
SSD:
IUS/10
ABSTRACT The Spanish Supreme Court has interpreted Article 95.1 of Act 58/2003, December 17th, the General Tax Act, to mean that tax data may only be transferred to other Administrations for tax purposes. If these data are intended to be used for exercising other public powers, prior authorization from the concerned parties is required. Ultimately, this interpretation aligns with the Spanish Constitutional Court’s doctrine on the inadmissibility of illegally obtained evidence.
KEYWORDS Data protection - Fundamental rights - Sanctions
