What Will the Tax Authority Focus on in 2025?
Category:
Impuestos
The Spanish Tax Agency (AEAT) has published its Annual Plan for 2025, which highlights the main actions and priorities in tax and customs control. As in previous years, the agency is intensifying its efforts to prevent fraud and ensure proper tax collection, focusing on sectors and taxpayers with higher risk profiles. This year, technology, AI integration, and advanced analytics will play a crucial role in ensuring efficiency.
The official publication, included in the Resolution of February 27, 2025, and published in the Official State Gazette (BOE) on March 17, 2025, provides a clear roadmap for tax administration in 2025.
In this post, we will summarize the most important measures and areas of focus for the Spanish Tax Agency this year, including how technology, specifically artificial intelligence, is being integrated to enhance efficiency and control.
The Five Key Pillars of the Tax Control Plan for 2025
The Tax Authority’s actions in 2025 will be based on five main pillars:
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Information and Assistance
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Prevention of Non-Compliance
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Fraud Investigation and Verification
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Fraud Prevention in Collection Phase
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Collaboration with Regional Tax Administrations
These pillars will guide the AEAT in tackling fraud and ensuring voluntary compliance. Let’s take a look at the most notable actions under each of these pillars.
Main Measures in the 2025 Tax Control Plan
Strengthening Taxpayer Assistance and Digitalization
The AEAT is placing a strong emphasis on improving assistance for taxpayers, enhancing both personalized services and the digital tools available to them. Some of the main measures include:
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Enhanced training for AEAT staff to improve taxpayer assistance.
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Introduction of a more efficient same-day phone appointment service.
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Increased use of AI to anticipate taxpayer assistance demands.
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Digitalization of business and professional registries, including a Virtual Assistant for Taxpayer Enrollment.
By improving these services, the AEAT aims to make tax compliance easier and more efficient for everyone.
Digital Economy and E-Commerce Monitoring
The rapid growth of online commerce has raised concerns about the proper taxation of transactions on digital platforms. In 2025, the AEAT will focus on:
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Intensifying control over online sellers without a tax presence in Spain.
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Using the CESOP system and the DAC7 directive to detect fraud in digital transactions.
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Auditing digital platforms facilitating the sale of goods and services without proper tax collection.
This measure targets those who may attempt to avoid taxes through digital channels and unreported transactions.
Cryptocurrency and Virtual Transactions Oversight
Cryptocurrency transactions and the rise of decentralized payment systems are under increased scrutiny. The AEAT will focus on:
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Strengthening the control of cryptocurrency operations and ensuring their proper taxation.
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Identifying cryptocurrency holders through international data exchanges.
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Detecting irregularities in decentralized payment platforms and transactions.
This heightened focus on cryptocurrency will help ensure that this emerging financial space is properly regulated.
Monitoring of Tourist Rentals
Another area of concern for the AEAT is the taxation of tourist rentals. The Spanish Tax Authority will:
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Cross-reference data from regional authorities and rental platforms to detect unreported income from short-term rentals.
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Increase oversight of foreign property owners renting out homes in Spain.
This initiative aims to ensure that income from short-term vacation rentals is fully reported and taxed.
High Wealth and Hidden Income Detection
The AEAT will pay closer attention to individuals whose external signs of wealth (such as luxury assets) do not align with the income and wealth they have declared. This will involve:
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Reviewing taxpayers with signs of significant wealth that do not match their declared income.
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Inspecting companies used to conceal personal wealth and income.
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Implementing advanced financial analysis tools to detect opaque business structures.
This focus on high-net-worth individuals and companies is part of a broader effort to combat tax evasion by individuals and corporations.
Fraud Prevention and VAT Optimization
One of the most important tasks for the AEAT in 2025 is preventing fraud in the VAT system. The following steps will be taken:
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Full implementation of the VERI*FACTU system for immediate invoice registration.
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Inspections to tackle carousel fraud in VAT transactions.
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Automated controls to detect fake invoices.
These actions aim to ensure that VAT fraud is minimized and that the tax system is more transparent.
International Operations and Aggressive Tax Planning
The AEAT will also scrutinize the tax practices of multinational corporations and individuals engaging in international tax planning schemes. This includes:
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Auditing multinational corporations that reduce their tax liabilities through artificial tax arrangements.
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Implementing FATCA, CRS, and DAC8 to exchange international financial data.
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Increased monitoring of corporate restructurings that exploit tax advantages.
This area of focus ensures that companies doing business internationally are paying their fair share of taxes.
Control of Non-Profit Entities and Cooperatives
The AEAT will start auditing non-profit entities to ensure that they comply with tax regulations and that these entities are not used for tax evasion. This includes:
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Reviewing the list of foundations and cooperatives.
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Ensuring that these entities meet their tax obligations and do not use their status to avoid taxes.
What This Means for You
The 2025 Tax Control Plan highlights the growing integration of artificial intelligence, new digital tools, and more specialized oversight to ensure that everyone is complying with Spain’s tax laws. Whether you’re an individual taxpayer, a business owner, or involved in digital transactions, it’s crucial to stay updated on these changes to avoid any surprises.
How Vasalto Can Help You Stay Compliant
At VASALTO, we understand how complex the ever-changing tax landscape can be. Whether you’re an individual or a business owner, our team is here to help you navigate Spain’s tax system with ease. From assisting with tax filings to helping you understand new tax laws, we offer expert guidance and support.
If you have any questions or concerns regarding the 2025 Tax Control Plan, or if you need assistance with your tax obligations, VASALTO is here to help.