Supreme Court Upholds Seizure of Bank Account Funds in Barcelona Due to Insufficient Income Evidence

The Supreme Court has ruled that it is the responsibility of taxpayers to prove that their bank account balances cannot be confiscated by the Tax Agency. This ruling overturns a decision by the Contentious Administrative Court number 13 of Barcelona, which assumed that funds deposited in a woman’s bank account solely came from a non-seizable pension.

The Barcelona Provincial Council ordered the seizure of 350 euros from the woman’s account due to violations related to public transport in 2019. Upon examining the account’s transaction history, the Administration discovered credits that did not align with the pension income and proceeded with the seizure. According to tax law, any balance not derived from salary or Social Security benefits is subject to garnishment.

The woman argued that her balance was below the minimum monthly wage required for survival, but this argument was not sufficient to stop the seizure. However, upon further investigation, it was discovered that her balance also included other forms of income that were subject to seizure. The Supreme Court upheld an appeal made by the Tax Management Body of the Barcelona Provincial Council, emphasizing that it is ultimately up to the taxpayer to prove that their seized funds are not eligible for confiscation.