The Spanish Tax agency (AEAT) has entered fully into the digital era to combat tax fraud. Since we do not speak only of inspections traditional: now uses artificial intelligence, massive data analysis and a system of international collaboration that allows a monitoring more accurate and automated.
In this article we explain how these tools work and what implications this may have for the self-employed, businesses and any taxpayer in 2025.
1. Big Data and crosses automatic information
The tax agency collects and analyzes huge volumes of data: bank statements, tax returns, sales, public records, travel, models with informative as the 190, 720 or 347...
When it detects inconsistencies between them, are used to generate automated alerts that can lead to inspections.
This ability to cross in real-time allows you to detect patterns of suspicious without human intervention immediately.
2. Artificial intelligence and algorithms predictive
The tax agency has developed models based on artificial intelligence that predict behaviors tax irregular. Some examples of profiles that can be marked:
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Self-declared income, but have high bank statements.
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People with dual residence was not declared.
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Companies in high-risk sectors such as hospitality, construction, or e-commerce.
The AI allows you to identify these situations proactively, prior to the filing of a complaint or audit.
3. Control over cash payments and criptomonedas
Since the adoption of the new Law Fraud, the use of cash is more limited and requires the use of billing software certificate. In addition, the tax agency is stepping up its surveillance on digital payments and operations criptomonedas.
It is also monitored by platforms such as Airbnb, Wallapop or applications of delivery to verify income is not declared.
4. The exchange of tax information international
Spain actively participates in global agreements such as the CRS, FATCA and conventions of the OECD. Thanks to these agreements, it automatically receives financial information of Spanish citizens in more than 100 countries, including tax havens.
This affects especially those who reside outside or have assets abroad.
What should you do as a taxpayer?
With this new landscape, it is more important than ever to have a strategy tax transparent. Some key recommendations:
- Check your bank statements with an advisor.
- Uses billing software legally authorized.
- Declare all your income, even from abroad.
- If you work online, or you're a digital nomad, make sure you know what your tax residence.
Do you have questions about your tax situation?
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