Until now, this was just hallway talk, a quiet complaint whispered between advisors and taxpayers. But the silence has been broken. And not by a local activist, but by an international figure who knows exactly how to identify abuses of state power.
His name is Robert Amsterdam, the lawyer who once defended Mikhail Khodorkovsky, former CEO of Yukos, one of Russia’s largest oil companies. He publicly stated that Putin was using the courts as tools of repression. After a hearing in Moscow, his hotel room was raided, and he was deported within 24 hours.
Now, his stance is just as strong: he has filed a legal case against the Spanish Tax Agency, accusing it of operating with practices that, according to his legal team, are authoritarian, intimidating, and incompatible with the rule of law. When asked: What do you do when the very institution that should protect your rights is the one threatening them?—his answer was a formal complaint against the Spanish Tax Agency, comparing its methods to those of a dictatorship, not a democracy. Outlets like the Financial Times, The Wall Street Journal, and others have already reported on the case.
Nomad, if you think this only affects the ultra-wealthy or foreign taxpayers, you’re mistaken. It reflects the systemic abuses by the Tax Agency in Spain—a system that, without proper oversight, can treat any entrepreneur, freelancer, or professional as a potential criminal. Robert Amsterdam accuses the Spanish State not based on speculation, but on what thousands silently endure.
In this blog, we’ll break down exactly why Robert Amsterdam accuses the Spanish State of systematic tax abuse. You’ll understand what’s really on trial — and, most importantly, how these practices could affect you personally. Because this is no longer about paying taxes. It’s about defending yourself against a system that seems to have forgotten its own limits.
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The Fear of the Tax Authority: When Suspicion Becomes Policy
The social contract between a citizen and the State should be simple: you pay taxes, and in return, receive public services and legal certainty. But in Spain, this agreement feels broken. The system doesn’t treat you as a partner — it treats you as a suspect by default. And it’s precisely on this climate of distrust that the recent legal case against the Spanish Tax Agency is built.
How do you defend yourself when the abuser is the State itself?
That’s the real dilemma faced by thousands of taxpayers. When the Tax Agency holds the unchecked power to investigate, accuse, and penalize — what protections are left? abuses by the Tax Agency in Spain are not a secret; they are an operational reality that can destroy your assets long before a judge issues a ruling.
In their public presentation, Robert Amsterdam’s legal team read a letter from one of the victims:
“I’ve been fighting for six years… I’ve won two lawsuits, but my house has been seized and my income is frozen.”
This kind of testimony reveals the true risk of the Spanish tax system: it’s not enough to comply or to be right. Robert Amsterdam accuses the Spanish State of operating under authoritarian logic, where suspicion replaces due process, and fear becomes fiscal policy.
And this toxic environment carries a cost that goes far beyond money. Fear of retaliation halts investment, innovation, and legitimate tax planning. Why structure your assets legally if the system itself can later declare them fraudulent at will?
Abuses by Spain’s Tax Agency: A Modus Operandi Under Scrutiny
The legal case against the Spanish Tax Agency is not some vague complaint. The report by Amsterdam & Partners outlines a modus operandi designed to intimidate and coerce, based on three core tactics:
1. “Pay first, appeal later”: the trap that voids your right to defense
The rule is simple and brutal: “pay first, appeal later.” Before you even get the chance to defend yourself, the Tax Agency can freeze your assets and demand exaggerated payments. It’s not a procedure — it’s a financial barrier that breaks you before you begin.
If you can’t pay, you lose. That’s it. It’s one of the most serious practices behind this complaint against the Spanish Tax Agency.
2. “Fiscal simulation” as a coercive tool to invalidate legal structures
Fiscal simulation is the legal mechanism that, according to the complaint, has become a weapon of intimidation.
Have a legal foreign company? Claimed a tax benefit promoted by the government itself? It can all be reinterpreted as fraudulent simulation. The burden of proof is reversed. You’re no longer innocent until proven guilty. You’re guilty — until you can (maybe) prove otherwise.
“They use the concept of fiscal simulation as an excuse to attack legal structures. This isn’t taxation. It’s a witch hunt,” said Amsterdam.
3. One of the most scandalous cases: the Beckham Law
This special tax regime was designed to attract international talent: it allowed new residents to pay a flat 24% personal income tax for six years, excluding some foreign-sourced income. But according to Amsterdam & Partners, the Tax Agency waited until many had built wealth — and then retroactively reinterpreted their filings as fiscal simulation.
In other words: first they offer you an incentive, then they turn it into a crime. This practice doesn’t just violate legitimate expectations — it criminalizes legal structures previously authorized by the State.
Official Narrative vs. Reality: Fighting Fraud or Encouraging Abuses by Spain’s Tax Agency
Here’s where the complaint against Spain Tax Agency reveals a striking fact. The report highlights that the Spanish State has allocated over €1.2 billion in “productivity bonuses” to Tax Agency officials. The source? The law firm’s own analysis, presented as key evidence during their press conference.
The conclusion? Inspectors are financially rewarded for collecting as much as possible. It’s not about justice — it’s about hitting revenue targets. The system doesn’t just allow abuse: it incentivizes it.
Is the Risk Worth It? Why Robert Amsterdam Accuses the Spanish State
The Spanish tax system is not competitive—it is punitive. And the biggest risk you face is not high taxation, but the possibility that your assets will be destroyed by the administration itself. This is the consequence of the abuses by the Tax Agency in Spain, which has turned tax enforcement into a tool of fear rather than fairness.
The Verdict of the Data: Spain Ranks Among the Least Competitive Tax Systems
The Tax Foundation, one of the most respected think tanks in the world, publishes the International Tax Competitiveness Index every year. This report doesn’t just measure tax rates—it evaluates the structural quality of a tax system: its neutrality, simplicity, and most importantly, its stability.
Spain’s result? A collapse. It ranks 33rd out of 38 OECD countries.
This isn’t an opinion—it’s a hard metric. Spain fails dramatically in key areas such as property taxation and the complexity of personal income tax rules. This ranking is the numerical reflection of the abuses by Spain’s Tax Agency: a system that is hostile to investment, punishes capital, and operates with a level of complexity that only benefits discretionary enforcement.
And this is precisely the context that explains why Robert Amsterdam accuses the Spanish State of operating outside the standards of a developed nation.
The Real Threat Isn’t Leaving—It’s Ignoring That the World Competes for You
In light of this evidence, the conclusion is simple: capital, talent, and entrepreneurs are not patriotic—they are rational. They flow toward jurisdictions where they are respected, where the rules are clear, and where the State is a partner, not a predator. This is the essence of the legal case against the Spanish Tax Agency: exposing a system that actively pushes wealth away.
One of the claimants put it bluntly: “In the third world, taxpayers are treated better.” Another added, “Spain treats its citizens worse than some African countries.”
While the Spanish tax system relies on coercion, other countries offer legal certainty as their main advantage. So the real threat isn’t planning your exit—it’s standing still, ignoring the fact that the smartest tax systems on Earth are already competing for people like you.
Alternatives to Uncertainty: Jurisdictions That Respect Taxpayers
Fear paralyzes, but information empowers. If the Spanish system has become a legal minefield, the smart strategy isn’t to wait for the next blow — it’s to study the map and find safer routes.
There are jurisdictions that have built their prosperity on the exact opposite principles of those exposed in the legal case against the Spanish Tax Agency: respect and legal certainty for those who create wealth.
Cyprus, Andorra, Paraguay, Georgia, El Salvador — What are these countries doing differently?
We’re not talking about Hollywood-style “tax havens.” These are smart, legal systems designed to compete for capital and talent. Compared to the Spanish model, the abuses by the Tax Agency in Spain become even more evident:
- Clear and stable rules: In Andorra, retroactive taxation doesn’t exist. In Cyprus, the Non-Dom regime offers fiscal clarity for up to 17 years. You know exactly what to expect.
- Territorial taxation: Paraguay and El Salvador apply a simple logic — they only tax income generated locally. Foreign income isn’t touched. They don’t chase you around the world.
- Ultra-low tax rates for startups: Georgia, for example, offers a 1% tax rate under its small business regime.
- The State as a partner: These jurisdictions don’t punish investment or mobility. There’s no excessive concentration of fiscal power — and no incentives to intimidate taxpayers.
While Spain clings to control, these countries are betting on trust.
The Pillars of a Fair Tax System: More Than Just Low Rates
A common mistake is focusing only on tax percentages. A 0% rate means nothing if the system is unstable. That’s why Robert Amsterdam accuses the Spanish State not for charging high taxes — but for destroying public trust.
High-quality tax systems, like those evaluated by the World Bank, are not defined by rates alone. They are built on:
- Simplicity and transparency: A complex system is a hidden tax in itself — and an open door to arbitrary enforcement.
- Effective legal defense: A fair system ensures the right to defend yourself under equal conditions, without coercive policies like “pay first, appeal later.”
- Neutrality: A good tax system doesn’t punish savings, investment, or property ownership.
When you examine these pillars, you begin to understand the severity of the situation in Spain: the system isn’t just expensive — it’s structurally unjust.
From Reaction to Strategy: Your Right to Tax Optimization
The evidence presented — from the legal case against the Spanish Tax Agency to international tax competitiveness data — leads to an unavoidable conclusion: the Spanish tax system poses a structural risk that cannot be ignored.
The legitimacy of planning in the face of legal uncertainty
The climate of intimidation and arbitrary enforcement has one clear goal: to paralyze the taxpayer and discourage them from exercising their rights. The ongoing abuses by the Tax Agency in Spain have normalized the idea that tax optimization is an act of defiance.
The next step: expert guidance for a crucial decision
At Nomad Tax, our focus is on building long-term wealth strategies. The complaint against the Spanish Tax Agency is the ultimate proof that choosing your tax residency is one of the most important financial decisions you will ever make.
The same reason why Robert Amsterdam accuses the Spanish State of violating public trust is why you need a plan rooted in legal certainty.
Our role is to provide you with the analysis and roadmap to structure your tax position in jurisdictions where legal security isn’t a promise — it’s the foundation of the system.
If you’re ready to move from uncertainty to strategy and take control of your fiscal future, contact our team of experts today.
