The extradition treaty between Spain and Nigeria establishes a commitment between both Parties to grant mutual extradition for the purpose of initiating criminal proceedings or enforcing custodial sentences (Art. 1). Extradition shall be granted if the offence is punishable under the laws of both States with a penalty of at least one year's imprisonment (Art. 2.1.a). The agreement includes provisions regarding tax, customs, and foreign exchange offences, preventing refusal based on differences in the classification of such duties (Art. 2.3).
For individuals located in either State who are subject to judicial requests, there is an increased risk of being surrendered to face criminal proceedings or serve sentences (Art. 1). In the context of economic crimes, the rule prevents claiming a lack of tax equivalence to avoid extradition for tax, duty, or customs offences (Art. 2.3). Authorities may request urgent provisional detention through INTERPOL or agreed channels prior to the formal request (Art. 12.1).
The tax team reviews your specific situation.