{"id":121860,"date":"2026-05-14T15:05:39","date_gmt":"2026-05-14T13:05:39","guid":{"rendered":"https:\/\/aseryde.com\/?p=121860"},"modified":"2026-05-14T15:08:01","modified_gmt":"2026-05-14T13:08:01","slug":"plan-de-control-de-hacienda-2026-que-vigilara-la-aeat-este-ano","status":"publish","type":"post","link":"https:\/\/aseryde.com\/en\/plan-de-control-de-hacienda-2026-que-vigilara-la-aeat-este-ano\/","title":{"rendered":"Tax Control Plan 2026: what the AEAT will monitor this year"},"content":{"rendered":"
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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.<\/b> If you own a business, are self-employed, or have significant assets, this directly affects you.<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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What is the Tax Control Plan and why does it matter?<\/b><\/h3>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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The 6 key areas that the Treasury will monitor in 2026<\/b><\/h3>\n

1. Electronic invoicing (VERI*FACTU): mandatory in 2027, but preparation is now underway<\/b><\/h4>\n

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.<\/span>\u00a0<\/span><\/a><\/p>\n

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 <\/span>Those who don't start preparing now will be late in 2027.<\/b>.<\/span><\/p>\n

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2. Enhanced financial controls: Bizum, credit cards, and neobanks under scrutiny<\/b><\/h4>\n

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.<\/span><\/p>\n

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.<\/span>\u00a0<\/span><\/a><\/p>\n

What does this mean for your business?<\/b> All payments \u2014 whether by POS terminal, Bizum or digital platforms \u2014 will be recorded and cross-referenced with what you declare.<\/span><\/p>\n

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3. Real estate sector: from developer to landlord on digital platforms<\/b><\/h4>\n

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.<\/span><\/p>\n

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.<\/span><\/p>\n

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4. Assets that do not match declared income<\/b><\/h4>\n

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.<\/span>\u00a0<\/span><\/a><\/p>\n

Special attention will be paid to:<\/span><\/p>\n