A Madrid court says it authorized tax inspectors to enter Google's offices in Madrid as part of a tax department investigation.
A Google statement on Thursday says the company is cooperating with Spanish authorities and that it complied with Spain's fiscal legislation as it does in all countries where it operates.
It was not immediately possible to get comment from Spain's tax agency.
Leading newspaper El Pais and other media outlets said the searches at two Madrid offices were part of a tax evasion probe.
The complex tax arrangements of Google and other tech firms have come under increasing scrutiny in many European countries in recent years. French police raided Google's French headquarters in May as part of a similar investigation.
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