The recent Spanish Supreme Court ruling (3rd Chamber, No. 1063/2025, dated 21 July 2025) reaffirms a fundamental principle: the inactivity, delays, or unlawful actions of the Tax Agency cannot benefit the Administration nor harm the taxpayer.
The decision sets an important precedent regarding unlawful tax payments and reinforces the principles of legal certainty and the prohibition of unjust enrichment.
Our Of Counsel, Eduardo de Urbano, contributed to Expansión’s analysis of this case, emphasizing the need for the Tax Administration to act lawfully.
Read the full article here.
Access the Spanish version here.
