Validez de las pruebas obtenidas en la entrada en el domicilio constitucionalmente protegido autorizada antes del inicio del procedimiento inspector: STS de 1 de marzo, rec. núm. 323/2023

Abstract

The TS ruling of 1 March 2024 (rec. 323/2023) states that, under the legal regime prior to the reform carried out by Law 11/2021, on tax fraud prevention measures, the necessary existence of a prior inspection procedure initiated to authorise entry into the constitutionally protected home is also applicable to cases of consent on the part of the interested party. Furthermore, it is considered that the evidence obtained in the access authorised by a final judicial act, issued without the prior initiation of the inspection procedure, should not be excluded as support for the regularisation carried out.