Tax crimes

At Castillo & Martín Abogados we defend business owners, company directors, self-employed workers and individuals under investigation or charged with crimes against the Public Treasury and Social Security in Almería and throughout Spain.

These are highly technical proceedings: the main incriminating evidence is usually the report of the Spanish Tax Agency or the Labour and Social Security Inspectorate, and the Administration has often already assessed the debt and seized assets before the judge has ruled. That is why the defence must start as early as possible, from the inspection or the first summons.

Offences we defend

• Tax fraud: VAT, personal income tax and corporate tax (art. 305 of the Criminal Code).
• Aggravated tax fraud and use of shell companies or false invoices (art. 305 bis).
• Fraud in Social Security contributions (art. 307).
• Social Security benefit fraud and subsidy fraud (arts. 307 ter and 308).
• Accounting offences (art. 310).
• Concealment of assets and frustration of enforcement.
• Criminal liability of de facto and de jure company directors.

The investigation phase, where these cases are won

Many defences in tax fraud cases merely dispute the figures in the Tax Agency's report and wait for trial. We do not. A strong investigation phase is essential, and we approach it with an active and combative defence, not a defensive one:

• Exhaustive questioning of the inspectors of the Tax Agency and the Labour Inspectorate: we test their method, their sources and each of their conclusions.
• Extensive evidence requests: documentary and witness evidence, requests to banks, suppliers and third parties, and everything needed to reconstruct the real activity.
• Our own expert evidence when the Administration's figures need to be challenged.

In addition

• Regularisation and mitigating circumstances, when appropriate, assessing the right moment.
• Coordination with the administrative procedure: assessments, derived liability and seizures.
• Defence at trial before the Criminal Court or the Provincial Court.

Have you been summoned for a tax or Social Security offence?

Call us on +34 722 48 46 43 or write to us through our contact page. We assist clients in Almería city and throughout the province: El Ejido, Roquetas de Mar, Vera, Berja, Huércal-Overa, Purchena and Vélez-Rubio.

Recent case: two acquittals

In September 2025, the Provincial Court of Almería tried a VAT fraud case involving more than 1.6 million euros. For two of our clients, the prosecution sought sentences of up to 14 years and 6 months in prison, multi-million fines and, from one of them and his companies, more than 2.9 million euros in civil liability.

The defence was built from the investigation phase: we thoroughly questioned the tax inspectors and requested extensive evidence. The result: both were acquitted of all crimes against the Public Treasury and of document forgery, with costs awarded ex officio.

Judgment 342/2025 of 24 September. Roj: SAP AL 1658/2025 · ECLI:ES:APAL:2025:1658 (published in CENDOJ).

Every case is different, and results obtained in other proceedings do not guarantee any particular outcome.