This is the case. Spansish law requires companies to keep a copy of accounting books and register them periodically. That doesn't mean they have to be in paper

This is the case. Spansish law requires companies to keep a copy of accounting books and register them periodically. That doesn't mean they have to be in paper form all the time, but they need to produce a copy if requested for tax auditing reasons. The "raid" goal is to prevent tampering of the files during the request.