Registro por la Administración Tributaria del contenido almacenado en un ordenador personal: requisitos que deben reunir tanto la solicitud como la autorización judicial: STS de 29 de septiembre de 2023, rec. núm. 4542/2021

Abstract

Among other relevant considerations, the doctrine established by the Second Section of the Third Chamber of the Supreme Court, concerning the requirements for authorization to access and enter constitutionally protected domiciles, extends to administrative actions aimed at accessing and processing information stored in electronic devices (computers, mobile phones, tablets, memories, etc.). Such information may be protected by fundamental rights, to personal and family privacy, as well as the secrecy of communications.