What will the Treasury be monitoring this year to prevent tax fraud?

BarcelonaThe Spanish Tax Agency (AEAT) will focus its efforts this year on digital businesses, rentals, and the activity of... influencers. These are some of the guidelines included in the 2026 tax control plan published by the Official State Gazette (Official State Gazette) of this Thursday. One of the important elements for carrying out these actions is all the new financial information available to the Treasury, such as those related to the use of Bizum or cardsIn addition to the data provided by cross-border payment providers and e-commerce platforms, new financial reporting requirements have been added. This will allow for greater control over e-commerce activities and the concealment of payments and collections through so-called neobanks. (digital banks). Other activities that will warrant greater scrutiny by the Tax Agency include fraud by companies with high turnover and by individuals with "significant" assets. The plan anticipates increased oversight of the various business areas within the real estate sector, "in a context of market recovery after years of slowdown." One of the key aspects will be monitoring "the accurate valuation of properties in transfers, especially when related entities or corporate structures are involved."

The control plan pays particular attention to rentals and plans to intensify efforts to verify "the correct declaration of income received, with special attention to rentals managed through digital platforms and those related to tourism." Special attention will also be paid to intermediaries to ensure that the commissions they charge are reflected in their tax returns. Checks are also planned to identify rentals of residential properties for uses other than housing that have not been declared as such. The aim is to "detect artifice in the rental of tourist apartments and seasonal leases.

Signs of wealth and influencers"

Another objective will be the control of large fortunes, especially through "monitoring outward signs of wealth and lifestyle inconsistent with declared income and assets, as well as the use of shell companies to evade or minimize personal taxation." Another area of ​​reinforcement affects... influencersThe Tax Agency will analyze "the correct taxation of content creators on social media." This includes analyzing the tax residency of those participating in these new business models. Many of them influencers They have moved their residence to low- or no-tax jurisdictions, such as Andorra. Resources will also be dedicated to investigating taxpayers who have traded in virtual currencies, such as Bitcoin, and who have not declared income or capital gains derived from their possession and transfer. Increased scrutiny is also planned for the use of neobank accounts to conceal income or assets abroad, thanks to the exploitation of financial information on cross-border payments. E-commerce is also a "priority target" due to the information transmitted by digital platforms, both in the sale of goods and the provision of services. In addition to increased oversight of the operation of tax warehouses in the hydrocarbon sector—for which the conditions for obtaining a license will be tightened—control will be intensified in sectors and business models with a high risk of the existence of a shadow economy. There will be special monitoring of point-of-sale (POS) terminals and activities that do not accept card payments. The Agency will continue extensive audits with teams specializing in monitoring economic activities, while also continuing to encourage voluntary compliance in cases of minor issues, according to the plan. Other aspects of the audit plan address irregular invoicing schemes using IT tools that allow for the detection of the entire fraud chain, as well as initiatives to facilitate taxpayer assistance.