Black butterflies: tax litigation in Spain

Our colleague Javier Ortega Trujillo has published a technical analysis in Expansión on tax litigation in Spain, analyzing its causes, evolution, and consequences from a legal and structural perspective.

Based on recent data and representative cases, the article examines:
– The growing judicialization of tax disputes
– Structural factors that explain this dynamic
– The impact on legal certainty and the efficiency of the system

In his article, Javier Ortega Trujillo seeks to contribute to the technical debate on how to improve the relationship between the administration and taxpayers within a more predictable and balanced framework.