Else Beekman
What if the very institution meant to uphold the law is the one quietly bending it? A new whitepaper, Hacienda vs. The People, reveals how Spain’s tax authority may be crossing the line, targeting foreign professionals with tactics that legal experts now call abusive and coercive. The report exposes a troubling pattern that not only affects thousands of expats but also Spanish citizens across the country.
The whitepaper was unveiled this Tuesday morning in Madrid by international lawyers Robert Amsterdam (USA) and Christopher Wales (UK).
Beckham Law users under fire
The report highlights how Spain’s tax authorities granted special Beckham Law status to foreign professionals, only to later tell many of them their certificates had no legal value. These ‘impatriates’ then received unexpected tax bills and heavy fines—sometimes years after they had already left Spain.
As Amsterdam put it: “Spain’s tax regime lures skilled foreign workers with promises, only to later punish them for complying with the rules.”
Tactics of coercion and legal pressure
According to the whitepaper, the Spanish tax authority employs several methods that the authors label as coercive:
- Threat of criminal prosecution: Used as leverage to force taxpayers into settlements, even without solid evidence.
- Demand for in-person appearances: Former residents are summoned back to Spain at their own expense, despite having returned to their home countries.
- Accusations of “simulación”: Legitimate businesses run by foreigners are accused of being shells created solely for tax benefits, based on circumstantial reasoning.
- Targeting families: In at least one case, tax officials allegedly contacted a child’s school to assess whether the family was “sufficiently integrated,” using the children’s names in the case file.
Legal community also under pressure
The report states that even lawyers working with affected clients have felt threatened. Some Spanish attorneys have declined to take on these cases. Reportedly, out of fear that the tax agency might retaliate by investigating their own financial affairs. In one instance, a lawyer was warned that helping these clients could trigger a review of their personal taxes.
“My lawyer told me he could no longer defend me, he was scared of losing his license,” one anonymous victim is quoted as saying in the report.
Political and legal repercussions
Amsterdam & Partners LLP is calling on the Spanish government to halt its pursuit of retroactive penalties. And, furthermore, to recognise the validity of tax residency certificates previously issued. They are also asking the European Commission to step in and investigate, saying that people’s basic rights are being violated.
What we are seeing is not an isolated incident, but a systematic breakdown of trust in a core democratic institution” – Christopher Wales
My goal is to be sure this campaign continues until Hacienda changes its ways. We are providing facts that Hacienda is constantly hiding. Hacienda is constantly throwing out numbers with no back up” – Robert Amsterdam
Spanish tax authority responds
In response to the whitepaper, the Spanish tax authority issued a public statement. They emphasised they have only audited 0.5% of the nearly 37,000 individuals who used the Beckham Law. The agency states it initiates audits only when clear signs of tax irregularities are present. And, furthermore, that its staff follow all procedures under legal supervision.
Hacienda also publicly stated that there is no bonus system in place for inspectors. Official sources dispute this claim. Spanish media outlet Vozpópuli reported in April 2025 that Hacienda allocated €125 million as part of a new incentive plan to reward inspectors for increasing income tax and VAT collection before the end of the year.
Red flags among foreign residents
For many international professionals living or working in Spain, or considering a move here, this raises red flags. The idea that the tax authority might reward tax agents for collecting more, especially if those collections are later questioned, creates uncertainty and distrust.
Amsterdam & Partners has announced plans to file multiple collective complaints with the European Commission. This means that what began as a tax policy matter could soon become a broader debate about rights, accountability, and transparency in Spain.
Financial incentives for tax inspectors to report defaulters