The Spanish Government has published a proposal that will make it easier to prosecute for tax-related crimes

Section 305 of the Spanish criminal code describes tax fraud as any tax evasion involving more than E120,000 (£84,400) and committed with criminal intent. However, tax fraud committed more than five years ago falls outside the legislation; punishment for those successfully convicted of such a crime can be up to four years’ imprisonment and fines of up to six times the evaded amount.