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.
> Not if they have to keep information on paper to comply with the law.
This really means print on demand.
I would also not be surprised to find that some of the financial department sorts of people Google employs are exceedingly old school or ordinary.