Spain's Agencia Tributaria Publishes Official List of Debtors to the Spanish Treasury
Spain's Agencia Tributaria has published its official list of significant debtors to the Hacienda Pública under Article 95 bis of the Ley General Tributaria. This mandatory statutory disclosure serves as a transparency and enforcement mechanism, available as an 11.6 MB PDF document. Inclusion can have reputational consequences for businesses.