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Summary: AEAT 2026 Tax Control Plan
The 2026 Tax Control Plan represents a definitive shift toward real-time digital oversight and the aggressive use of Big Data to eliminate traditional “blind spots.” The AEAT’s strategy is built on five pillars, but for the expat and professional community, the focus is squarely on international tax transparency and the shadow economy.
A major priority is the monitoring of neobanks and digital payment platforms. Starting this year, the Agency will receive monthly reports on bank account ownership, mobile payments (like Bizum), and POS (TPV) transactions. By removing previous reporting thresholds, they aim to catch undeclared professional income that previously flew under the radar. Furthermore, with the implementation of the DAC8 directive, the AEAT now has total visibility into crypto-assets, electronic money, and central bank digital currencies, affecting models like the 721.
For international residents, the AEAT is intensifying its fight against fictitious tax residency. They are moving beyond simple day-counting to analyze “external signs of wealth”—such as luxury assets, private school fees, and real estate holdings—to ensure they match declared income. Additionally, there is a crackdown on the abuse of shell companies used to hide personal expenses or simulate business activity. Finally, the real estate sector is under fire, specifically regarding undeclared tourist rentals and seasonal leases disguised as long-term housing to claim tax benefits.
Based on the official text of the Resolution of March 11, 2026, here is the extraction of the most significant areas where the Spanish Tax Agency (AEAT) will focus its fraud-unveiling efforts this year.
Significant Areas of Focus for 2026
| Focus Area | Specific Investigative Action |
| Neobanks & Digital Money | Monitoring accounts in digital entities (Revolut, Wise, etc.) and mobile payments to detect “hidden” professional fees and assets held abroad. |
| Tax Residency & Wealth | Cross-referencing “signs of wealth” (high-end consumption) with declared income to identify residents pretending to live abroad for tax purposes. |
| Crypto & Digital Assets | Full enforcement of DAC8 for the automatic exchange of info on cryptocurrencies and electronic money (Models 172, 173, and 721). |
| Abusive Shell Companies | Auditing professionals who use corporate structures solely to pay for personal expenses (housing, vehicles, travel) or to avoid higher IRPF rates. |
| Real Estate & Tourism | Targeted inspections of short-term and seasonal rentals not declared as economic activities, and the use of abusive subcontracts in construction. |
| Certified Invoicing (Veri*Factu) | Implementation of “inalterable” billing systems. Businesses must use software that prevents the deletion of sales and generates traceable QR codes. |
| E-Commerce & Customs | Stricter control on cross-border e-commerce following the removal of the €150 customs duty exemption, focusing on logistics and delivery chains. |
| VAT Fraud (Carousel) | Detection of VAT tramps in the vehicle market (registration and subsequent transfer) and intra-community trade. |
Key Takeaway for Expats
The AEAT is making “voluntary compliance” easier through new virtual assistants (specifically for Non-Resident Income Tax), but this comes with a warning: their ability to detect discrepancies via digital footprints is now automated. If your lifestyle in Spain significantly exceeds your declared global income, you are a high-priority target for an audit this year.
Link to the Offical Gazzette BOE.
📢 New Reporting Requirements for Bizum (15-12-2025)
Starting in February 2026, financial institutions will be required to report monthly to the Tax Agency (AEAT) regarding payments received via Bizum by businesses and professionals.
🔹 What exactly is changing?
Banks will now provide a monthly summary of the total billing accumulated through Bizum for those registered as businesses or professionals. This measure was approved in April 2025 to increase transparency in digital payment systems.
🔹 Does this affect personal transfers?
No. This is the most important takeaway:
- Personal Use: Transfers between individuals (splitting a dinner bill, gifts, etc.) remain excluded.
- Business Use: Only payments received by businesses or professionals established in Spain are reported.
🔹 What information will be shared?
For businesses using Bizum, banks will report:
- Full identification of the professional/business.
- Merchant number and point-of-sale (POS) terminals.
- Total monthly amount billed via Bizum.
- The bank account linked to these collections.
Key Fact: The Tax Agency is not looking at every individual transaction. They receive an aggregated monthly total for each business, not a line-by-line list of who paid whom.
