The 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."

There are taxpayers who, even now, after the year in which they filed their 2024 income tax return (IRPF), have still not received the refund they requested. This is money they overpaid to the Tax Agency, on which the Agency does not pay interest. Although the Tax Agency has shortened refund processing times, which in some cases are completed in a matter of days, at the beginning of this year there are still 388,899 taxpayers who have not received their refunds, representing 2.6% of the total. Each year there is a similar proportion of outstanding returns, and these are the ones the Tax Agency scrutinizes most closely.

There is one driving force preventing the Spanish government's ability to manage from grinding to a halt: tax revenue. Through November, tax collections have exceeded €300 billion for the first time. This unprecedented level, achieved just one month before the end of the fiscal year, suggests that 2025 will be another record-breaking year for revenue.

Starting January 1st, the Spanish Tax Agency will intensify its monitoring of Bizum transactions made by professionals and businesses, as well as all card transactions exceeding €25,000 annually. These measures were outlined in Royal Decree 253/2025 of April 1st. Financial institutions (banks, payment institutions, and electronic money providers) will now be required to report all such transactions to the Tax Agency each month.

It has been difficult and The Minister of Economy herself acknowledged this a few months ago.But finally, the Catalan and national tax agencies, that is, the State Tax Administration Agency (AEAT) and the Catalan Tax Agency (ATC), have signed an agreement for the shared management of the special tax on certain means of transport (IEDMT) – the vehicle registration tax. This initiative was part of the steps towards the future management of personal income tax (IRPF) within the framework of the new financing system. which has also been delayed

It was a widespread demand. Small and medium-sized enterprises (SMEs) and the self-employed were calling for it, and it was also one of the points demanded by Junts in the Spanish government. Finally, the Verifactu electronic invoice verification system will have its mandatory implementation delayed by one year, moving to 2027 instead of January 1st for companies and July 1st for the self-employed.

The Treasury had a total of €43.797 billion outstanding in 2024, 4.2% more than the previous year. Although the total figure was €48.78 billion, a 16% increase, the adjustments carried out up to last June to eliminate falsified or incorrectly attributed tax returns reduced the amount to €43.797 billion, according to the Spanish Tax Agency.