A. hey certainly can. The Tax Authorities have powers to investigate into your estate to find out whether there has not been a full disclosure of assets.
However, in order that you can be criminally prosecuted, the tax inspection service needs to prove not only the existence of income, but prove the source of it. A statement of a current account only establishes the basis for the presumption, but does not qualify as irrebuttable and compelling evidence. This evidence needs to be sustained by further the effect to counteract the basic presumption of innocence envisaged in the Spanish Constitution.