Spain - Annual Tax and Customs Control Plan for 2025 Released

The Spanish tax authorities issued a resolution on 27 February 2025 that sets out general guidelines and actions for the annual tax and customs control plan. The guidelines are based on five main pillars:

Information and assistance;
Preventing noncompliance and fraud and promoting voluntary compliance;
Investigation and verification of tax and customs fraud;
Control of fraud in the collection phase; and
Collaboration between the national and local tax authorities and foreign tax administrations.

The following summarises the main planned actions for VAT, the import of goods and the plastic tax.

VAT Actions

Refund control: Control measures on VAT refund applications will be intensified, particularly in sectors where there is a higher risk of fraud and where taxpayers simulate the performance of an economic activity to obtain undue VAT refunds.
Invoicing: The monitoring of compliance with invoicing obligations will be enhanced, including in the areas of issuance and registration of invoices.
Intra-Community transactions: The monitoring of intra-Community transactions will be intensified to detect potential fraud in trade between EU member states.
Digital economy: Special attention will be paid to economic activities carried out through digital platforms with a view to ensuring compliance with VAT obligations.
International collaboration: Cooperation with tax administrations in other countries will be reinforced to combat VAT fraud more effectively.

Import of Goods

Customs control: Customs inspections and controls will be intensified to ensure compliance with import rules.
Customs valuation: Oversight of the customs value declaration for imported goods will be strengthened to avoid under-valuations that could lead to lower tax collection.
Merchandise inspection: Inspection activities on sensitive goods, such as products subject to excise duties or those at higher risk of fraud, will be intensified.
International collaboration: Cooperation with customs administrations abroad will be strengthened to improve detection and prevent import fraud.
Technology and automation: New technological tools and automated systems will be implemented to improve the efficiency and effectiveness of customs controls.

Plastic Tax

Compliance control: Inspections will be intensified to ensure that taxpayers comply with registration, declaration and tax payment obligations.
Stock registration: The monitoring of the correct maintenance of stock registration books by manufacturers and intra-Community purchasers will be strengthened.
Import inspection: Control over imports of non-reusable plastic packaging will be increased to verify the correct payment of the plastic tax.
Inter-administration collaboration: Cooperation with other administrations and agencies will be strengthened to improve the detection, prevention and counteracting of fraud.
Assistance and training: Assistance and training will be offered to taxpayers to facilitate plastic tax compliance.

The general guidelines in the 2025 Tax and Customs Control Plan outline a comprehensive plan of action, which builds on activities taken in previous years and includes expanded areas of focus for the Spanish tax administration.

Ana Iglesias Querol
BDO in Spain