Correct but this is easily solvable by not living in Spain. Stay out of that dump.Spanish "Hacienda" is the devil .
Tax Agents get compensated just to file a claim, even if later on nothing happens (approximately 52% of the lawsuits don't get anywhere if you go to court,) but they will try to get you by threatening you with jail time. Then you can decide if you want to pay or if you want to go to Court and fight your case (most people pay.)
They don't care if they are destroying your life, they want your money, as much if it as possible.