The Spanish Tax Agency has published its roadmap for 2026 and the focus is clear: electronic invoicing, bank transactions, the real estate sector and assets that do not match what has been declared. If you own a business, are self-employed, or have significant assets, this directly affects you.
What is the Tax Control Plan and why does it matter?
On March 12, 2026, the Resolution of the General Directorate of the AEAT was published in the Official State Gazette, approving the general guidelines of the Annual Tax and Customs Control Plan for 2026.
This document is, in practice, the map that the Tax Agency publishes each year to indicate where it will focus its inspection efforts. Knowing it in advance allows companies and the self-employed to review their situation and correct potential risks before receiving a notification.
The 6 key areas that the Treasury will monitor in 2026
1. Electronic invoicing (VERI*FACTU): mandatory in 2027, but preparation is now underway
The postponement to the second half of 2026 of the information campaigns relating to the adaptation of billing systems (VERI*FACTU Regulation) confirms that your obligation will come into force in January 2027.
This means that during 2026 the Spanish Tax Agency (AEAT) will intensify its assistance and notifications to businesses and the self-employed to help them adapt their systems. It is not an immediate obligation, but Those who don't start preparing now will be late in 2027..
2. Enhanced financial controls: Bizum, credit cards, and neobanks under scrutiny
This is one of the most significant new features of the plan. The way we pay and move money has changed, and the Spanish Tax Agency (AEAT) is adapting: the 2026 plan intensifies the monitoring of new payment methods.
Mechanisms will be strengthened to detect movements in payment service providers and commercial credits at point-of-sale (POS) terminals, and action will also be promoted on crypto assets and tokenized assets.
What does this mean for your business? All payments — whether by POS terminal, Bizum or digital platforms — will be recorded and cross-referenced with what you declare.
3. Real estate sector: from developer to landlord on digital platforms
The real estate market is once again a major focus. The 2026 plan intensifies efforts to combat fraud in the real estate and construction sectors, with particular attention to the misuse of shell companies.
Rentals advertised on digital platforms, SOCIMIs, and the correct application of VAT or Property Transfer Tax in purchase and sale transactions will also be reviewed.
4. Assets that do not match declared income
The Tax Agency will pay special attention to taxpayers with significant discrepancies between declared income and financial transactions, as well as companies and professionals with intensive use of cash or with abnormally low declared margins.
Special attention will be paid to:
- Shell companies used to deduct personal expenses
- Fictitious loans between partners and the company
- Artificial division of activities to reduce the tax burden
5. Tax residence and regime for expatriates
The Spanish Tax Agency (AEAT) will prosecute the fraudulent use of the special tax regime for posted workers, paying particular attention to cases based on sham employment contracts or non-compliance with the requirement of prior non-resident status. Furthermore, fictitious changes of tax domicile between Autonomous Communities will be scrutinized, especially when the taxpayer's corporate structure remains in their region of origin.
6. Greater coordination with the Autonomous Communities
In 2026, information exchanges between the AEAT and the Autonomous Communities will be promoted, including census data, information on large families, rental deposits and operations with tax implications such as the establishment of life annuities.
This especially affects taxes such as Inheritance and Gift Tax or ITP, managed by the autonomous communities.
What should you do if you are self-employed or own a business?
The message of the 2026 Plan is clear: tax inconsistencies are now the main trigger for tax audits. The tax authorities don't need to audit you to know if something doesn't add up; the data is already there.
Some practical recommendations:
- Review your deductions: make sure that all the expenses you deduct are properly documented and justified.
- Organize your billingIf you haven't yet started the transition to VERI*FACTU, now is the time.
- Verify that your standard of living matches what you have declared.: especially if you regularly use company vehicles, real estate or expenses.
- Consult with your advisorA preventative check-up can avoid bigger problems.
Do you have questions about how the 2026 Control Plan affects you?
At our consultancy in Cieza (Murcia) we analyze your situation in a personalized way so that you can anticipate any tax risk. Contact us without obligation And we help you review your tax compliance before the tax authorities come knocking.
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