The Spanish 2026 Annual Tax and Customs Control Plan was published on 12 March (Official State Gazette, Resolution of 11 March), setting out the lines of action and strategies to be implemented by the Tax Agency during the 2026 financial year for the effective application of the state tax and customs system.

In this briefing, we highlight the main actions to be undertaken, both to prevent and to correct tax irregularities in the areas of customs and indirect taxation.

Notwithstanding the above, by way of introduction, we consider it relevant to highlight the following actions:

• Corrective self-assessments and prevention of non-compliance:
  We will continue to promote the use of corrective self-assessments for the main taxes, facilitating voluntary regularisation by taxpayers and reducing administrative burdens.
• Electronic invoicing and invoicing systems:
  During 2026, progress will be made on the regulation and implementation of mandatory electronic invoicing between businesses and professionals, as well as on the information and support strategy associated with the Public Electronic Invoicing Solution. Furthermore, the Tax Agency will continue to promote the implementation of systems derived from the VERI*FACTU Regulation, including the submission, consultation and download of invoicing records, the QR code verification system on invoices, and the availability of a free invoicing app for businesses and professionals with simple invoicing processes
• Civic and tax education and simplification of language:
  Training initiatives will continue to be developed in both schools and universities to encourage voluntary compliance with tax obligations. Furthermore, the Administration will continue to work on simplifying the documents issued, particularly in relation to VAT and Corporation Tax penalty procedures, with the aim of facilitating voluntary compliance with tax obligations.

Below, we identify the risk profiles and list the control activities that will be subject to verification during the 2026 financial year, in the areas of customs and indirect taxation:

Customs

• Greater control over e-commerce, particularly following the removal of the €150 customs duty exemption, with a particular focus on digital platforms and distance sales of imported goods.
• Digitisation and modernisation of customs clearance.
• There will be greater control over imports, particularly in cases of fraud such as the undervaluation of goods or the abuse of VAT exemptions, requiring payment or a guarantee of duties prior to release.
• Controls on customs suspensive procedures, particularly transit, are being strengthened to prevent the irregular introduction of goods into the territory of the European Union.
• International cooperation is being promoted, mainly with neighbouring countries and bodies such as the European Anti-Fraud Office (OLAF), to improve the fight against fraud and compliance with international sanctions.
• Customs surveillance operations will be stepped up, with particular focus on drug trafficking (cocaine and hashish), money laundering and the use of new financial methods such as neobanks.
• Specific investigations into customs and environmental fraud are being carried out, including the control of illegal imports of fluorinated greenhouse gases.

VAT

• Voluntary compliance by taxpayers will be encouraged through the use of the Pre303 system, which enables the detection of discrepancies between accounting records and submitted self-assessments, facilitating their rectification via amended self-assessments.
• There will be a greater number of checks to verify that taxpayers registered in the Register of Intra-Community Operators, the Monthly Refund Register and the Register of Tax Warehouse Operators continue to meet the required criteria, as a key measure for preventing tax risk.
• The tax authorities will tighten controls on VAT-exempt imports where goods are destined for other Member States, paying particular attention to the undervaluation of goods and requiring payment or a guarantee of duties before authorising release.
• Measures to combat irregular invoicing are being stepped up through the use of IT tools designed to detect fraud networks, including shell companies or dormant entities that issue fictitious invoices to simulate business activity and obtain undue refunds or illegal deductions.
• Coordination in the fight against organised VAT fraud schemes is being strengthened, both at national and intra-Community level, with particular attention to the vehicle sector and to registration and transfer processes.
• Controls on capital goods will be strengthened, and checks will be carried out to ensure that there are no changes in their destination or use that would render the VAT deduction inapplicable, as well as to prevent the use of intermediary companies to obtain undue deductions.
• Administrative coordination in the application of the special one-stop shop schemes (OSS and IOSS) is being improved, strengthening European cooperation in the fight against VAT fraud.
• Specific measures are being taken to control the misuse of the reduced VAT rate on services that include relevant supplies.
• In the hydrocarbons sector, additional measures are introduced to ensure VAT is paid before products leave tax warehouses, including new records, stricter requirements for operators and the attribution of liability to the owners of such warehouses in the event of non-compliance.

Excise and environmental duties

• There will be greater control over excise duties linked to foreign trade (hydrocarbons, alcohol, tobacco), as well as products linked to the suspension regime or those with tax benefits.
• Surveillance of factories, warehouses and tax warehouses will be stepped up to prevent their use in fraud schemes, particularly in operations relating to VAT or in international schemes that conceal the diversion of goods.
• There will be greater scrutiny of the lawful possession of hydrocarbons, particularly at service stations and transport companies, with special attention paid to cases of product adulteration or purchases from unauthorised operators.
• Supervision of hydrocarbon tax refunds arising from the professional use of diesel will be strengthened, in order to prevent the improper application of tax benefits.
• Products subject to Alcohol and Alcoholic Beverages Tax will be subject to greater control, particularly those linked to the suspension regime or with tax benefits, verifying their correct classification and the proper application of exemptions and refunds.
• An obligation is established to ensure the payment of VAT before hydrocarbons leave tax warehouses, requiring its payment or a guarantee in advance. This measure is supported by the REDEF system, which monitors authorised operators, and strengthens the responsibility of tax warehouse keepers, with the aim of preventing fraud and ensuring tax collection.
• Controls are being strengthened over the import, export and intra-Community movements of tobacco products, the investigation of smuggling and the monitoring of raw tobacco movements to detect possible illegal factories, as well as over the new excise duty applicable to e-cigarettes and related products.
• There will be an increase in investigations into environmental taxes, including the control of illegal imports of fluorinated gases, in collaboration with other agencies and police forces.

How can we assist you?

We recommend proactively ensuring tax compliance in domestic and international transactions with tax implications, and in particular those for which the Tax Agency anticipates imminent audit proceedings.

Salinas & Partners, with over 30 years’ experience in indirect taxation and in preventive and corrective audit procedures, is at your disposal for any queries or comments you may have.