December 2025–November 2026
2025–2026: disputed 2016–2017 tax assessments
Spanish tax authorities reportedly seek approximately €1.73 million from Samuel de Luque over income in 2016–2017, despite his declared Andorran residence. The TEAC rejected his administrative challenge and his lawyers announced proceedings before the National Court. No final National Court judgment or criminal conviction was found as of 6 November 2026.
- State of the evidence
- Administrative documents reported by the press; no criminal judgment.
- Legal status — source text
- Tax assessment upheld at TEAC level; National Court appeal announced, outcome unverified as of 6 November 2026.
- Attribution
- Dispute over where and how professional income should be taxed.
Sources · 1
- [1]Europa PressDos youtubers recurren ante la AN la obligación de tributar en España pese a que ya “residían en Andorra”9 December 2025News agencyHigh reliability
Last verified: 6 November 2026
