{"id":21184,"date":"2026-07-16T13:09:08","date_gmt":"2026-07-16T13:09:08","guid":{"rendered":"https:\/\/gmtaxconsultancy.com\/?p=21184"},"modified":"2026-07-16T13:09:08","modified_gmt":"2026-07-16T13:09:08","slug":"tax-audit-plan","status":"publish","type":"post","link":"https:\/\/gmtaxconsultancy.com\/en\/tax\/tax-audit-plan\/","title":{"rendered":"Tax Audit Plan for 2026"},"content":{"rendered":"<p>The <strong>2026 Tax Control Plan<\/strong> has just been published and, among its extensive content, there are eight priority areas affecting both individuals and businesses. From reviewing point-of-sale terminals to monitoring cryptocurrencies, the Tax Agency is focusing on very specific sectors. Here are the most relevant points.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u00cdndice contenidos<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/tax-audit-plan\/#The_8_priority_inspection_areas_for_2026\" >The 8 priority inspection areas for 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gmtaxconsultancy.com\/en\/tax\/tax-audit-plan\/#What_does_this_mean_for_your_business_or_activity\" >What does this mean for your business or activity?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"The_8_priority_inspection_areas_for_2026\"><\/span>The 8 priority inspection areas for 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">1<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Business visits and POS terminal checks<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">The programme of in-person business visits continues, particularly to check point-of-sale (POS) terminals and detect possible simulated economic activity. This also covers tourist rentals and undeclared leases.<\/p>\n<\/div>\n<\/div>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">2<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Cash-only businesses<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Special attention will be paid to businesses that operate exclusively in cash and that show unusual variations in stock levels or figures that don&#8217;t match the sector average.<\/p>\n<\/div>\n<\/div>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #FFFBEB; border: 1px solid #FDE68A; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #FEF3C7; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #92400e; flex-shrink: 0;\">3<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Plastic Tax, special attention to the census register<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Review of this tax continues, with specific reference to the census status of affected businesses. This is an area where extra care is advisable to avoid issues.<\/p>\n<\/div>\n<\/div>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">4<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Wealth Tax and changes of tax residence<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">This includes review of the Wealth Tax on large fortunes, along with continued checks on external signs of financial capacity and fictitious changes of tax residence.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 5 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">5<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">E-commerce and cryptocurrencies<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Monitoring continues of e-commerce carried out through digital platforms and of the correct reporting of cryptocurrency transactions.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 6 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #FFF5F5; border: 1px solid #FECACA; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #FEE2E2; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #b91c1c; flex-shrink: 0;\">6<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Non-residents: withholdings and beneficial ownership, a highly litigious area<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Regarding non-residents, the correct application of withholding tax will be reviewed by checking who the beneficial owner actually is, in line with recent court rulings. This point is expected to generate considerable controversy and litigation.<\/p>\n<\/div>\n<\/div>\n<p><!-- Item 7 --><\/p>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 12px;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">7<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Real estate transactions: VAT and transfers between related parties<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">In the real estate sector, the review will cover VAT refund transactions involving adjustment of capital goods, the application of reduced rates, and transfers between related parties.<\/p>\n<\/div>\n<\/div>\n<div style=\"display: flex; gap: 16px; align-items: flex-start; background: #F8FAFC; border: 1px solid #E2E8F0; border-radius: 10px; padding: 1rem 1.25rem; margin-bottom: 2rem;\">\n<div style=\"min-width: 36px; height: 36px; border-radius: 50%; background: #DBEAFE; display: flex; align-items: center; justify-content: center; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #1d4ed8; flex-shrink: 0;\">8<\/div>\n<div>\n<p style=\"margin: 0 0 4px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 15px; color: #111;\">Restructurings, intra-group transactions and ongoing losses<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 14px; color: #555; line-height: 1.6;\">Corporate restructuring transactions, international movements between companies in the same group, and situations of ongoing tax losses will be reviewed.<\/p>\n<\/div>\n<\/div>\n<h2><span class=\"ez-toc-section\" id=\"What_does_this_mean_for_your_business_or_activity\"><\/span>What does this mean for your business or activity?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"margin: 0 0 1.25rem;\">The 2026 Tax Control Plan makes clear that the Tax Agency is maintaining and stepping up its presence in sectors with a high likelihood of undeclared activity (cash, POS terminals, rentals), while also broadening its focus to high-net-worth taxpayers, international operators, and businesses with related-party transactions. If your business fits any of these profiles, now is the time to check that all your documentation and filed returns are correct and consistent.<\/p>\n<div style=\"background: #EFF6FF; border-left: 4px solid #2563EB; border-radius: 0 10px 10px 0; padding: 1.25rem 1.5rem; margin: 2rem 0;\">\n<p style=\"margin: 0 0 6px; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-weight: bold; font-size: 16px; color: #1e40af;\">\u24d8 Are you currently facing a tax inspection?<\/p>\n<p style=\"margin: 0; font-family: -apple-system,BlinkMacSystemFont,'Segoe UI',sans-serif; font-size: 15px; color: #1d4ed8; line-height: 1.6;\">If you unfortunately find yourself in the middle of a tax inspection and need specialist technical advice, don&#8217;t hesitate to get in touch with us. We can help you defend your interests.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The 2026 Tax Control Plan has just been published and, among its extensive content, there are eight priority areas affecting both individuals and businesses. From reviewing point-of-sale terminals to monitoring cryptocurrencies, the Tax Agency is focusing on very specific sectors. Here are the most relevant points. The 8 priority inspection areas for 2026 1 Business [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21190,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"class_list":["post-21184","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"_links":{"self":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/21184","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/comments?post=21184"}],"version-history":[{"count":1,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/21184\/revisions"}],"predecessor-version":[{"id":21469,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/posts\/21184\/revisions\/21469"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media\/21190"}],"wp:attachment":[{"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/media?parent=21184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/categories?post=21184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gmtaxconsultancy.com\/en\/wp-json\/wp\/v2\/tags?post=21184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}