Not in Spain, we only use electronic means for preliminary aggregate results.

Each voting station gets a paper voter list. When one votes, their name is struck off this list and added to a new one by different people. Then ballots are tallied one by one in front of observers, and the count and both lists are checked to match.

Finally, the preliminary tally is sent, but physical evidence is brought to a nearby court by the station members for custody, plus a copy of some documents sent by mail, so the electoral boards can aggregate the results during public sessions.