Entrada y registro en el domicilio del contribuyente

Abstract

The entry and registration in the address of the taxpayer must be analyzed from several points of view, first, it will be necessary to determine if the domicile is constitutionally protected or not, second, to verify if we are in the presence of a criminal or tax crime, third, to verify if the address corresponds to a natural person or a company, finally, differentiate if we refer to the entry and registration or only to the entry in the taxpayer's address. In the criminal sphere, registration is concomitant with entry,
but not in the tax area, where only entry is regulated, and neither the General Tax Act empowers the Inspector of the Treasury to register, nor the Law of contentious-administrative jurisdiction authorizes the litigation judge to authorize them, especially taking into account that Organic Law 13/2015 requires judicial authorization for the registration of computers.