On 7 October 2026, Spain formally requested the European Commission to amend the General Data Protection Regulation (GDPR) to create a specific legal basis for tax authorities to access and process personal data in cross-border fraud investigations. The proposal, backed by France and Italy, seeks to override current restrictions that hinder automated data exchange between tax administrations under the EU Administrative Cooperation Directive (DAC7/DAC8).
Key Takeaways
- GDPR Carve-Out Sought: Spain proposes a new Article 6(1)(f) exemption allowing tax authorities to process personal data without consent when necessary for preventing tax fraud exceeding €50,000 threshold.
- Automated Data Matching: The change would enable algorithmic cross-referencing of banking, property, and corporate registry data across EU member states to detect hidden assets and sham structures.
- Privacy Advocacy Opposition: European Data Protection Board warns the measure risks disproportionate surveillance; negotiations will balance fraud prevention against fundamental rights under Charter Article 8.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement