On 12 March 2026, the Resolution of 11 March 2026 issued by the Directorate-General of the Spanish State Tax Administration Agency (“AEAT”) was published in the Official State Gazette (Boletín Oficial del Estado), approving the general guidelines of the 2026 Annual Tax and Customs Control Plan. On this basis, the AEAT will further refine its assistance, prevention, verification, investigation, and collection activities throughout the financial year. This Resolution makes it possible to anticipate more precisely which behaviours, sectors, and taxpayer profiles will be subject to enhanced scrutiny.
The Annual Plan focuses on encouraging voluntary compliance with tax obligations and strengthening control capabilities through the large-scale cross-checking of information. In this regard, the AEAT will reinforce its digital assistance tools and leverage new data sources, including information on account ownership, payments received through point-of-sale terminals, and transactions linked to mobile phone numbers. In addition, the monitoring of inv
With respect to auditing and control, the Tax Office will focus its efforts on high-net-worth individuals, false non-residents, abusive use of intermediary companies, concealed sales, and the digital economy. Increased scrutiny will also be applied to e-commerce, digital platforms, touristic rentals, cryptocurrencies, and content creators, as well as to particularly sensitive sectors such as real estate and hydrocarbons.
In the business sphere, the Annual Plan also confirms strengthened oversight of multinational groups, large companies, and structures posing significant tax risk, through enhanced data analysis, greater international cooperation, and coordinated actions. At the same time, the AEAT will maintain collection pressure against asset-stripping schemes, shell companies, and mechanisms designed to conceal assets or income.
In summary, the 2026 Annual Tax and Customs Control Plan reinforces the lines of action already developed by the Tax Office and introduces new initiatives aligned with the current economic, technological, and regulatory environment, with the aim of improving taxpayer assistance, strengthening the fight against tax fraud, and ensuring a more efficient functioning of the tax system. At PLANA VENTURA GARCÉS, we are available to advise you and address any queries you may have regarding this matter or any other tax-related issues.
