Tax Inspections: AEAT Expands Who Can Act as Chief Inspector in 2026

Key data

If your company is being inspected by the AEAT, or you anticipate it might be, there is an organizational change in effect from July 4, 2026 that you should know about: the figure acting as Chief Inspector in certain delegations can now be the Delegate of the Tax Agency itself.

The Resolution of June 23, 2026 from the Presidency of the AEAT modifies the internal regulations from 1992 that govern how tax inspection is organized and who exercises what functions within it. It is not a change in tax rates or companies' tax obligations, but it does directly affect the inspection procedure and who has authority over your file.

What does this regulation establish?

The resolution introduces two major modifications to the internal organization of the AEAT's tax inspection:

1. New figure: the Delegate as Acting Chief Inspector

When an AEAT office does not have or has a vacant Chief Inspector position, the Delegate of the Tax Agency of that jurisdiction may assume its functions. This authorization is not automatic: it requires two prior steps:

• Proposal from the corresponding Regional Inspector.
• Favorable report from the Director of the Financial and Tax Inspection Department.

Only once both requirements are met is the Delegate authorized to exercise the functions of Chief Inspector in that office.

2. Expansion of cases for collaboration between officials

The resolution also expands the cases in which officials from different departments and national offices can collaborate with each other in the context of inspection activities. Until now, these cases were more restricted.

Comparison: before and after

Transparency guarantee

The resolution expressly establishes that all collaboration agreements must appear in the file of the inspection procedure. Furthermore, the taxpayer—that is, the company or person being inspected—has the right to request that such agreements be exhibited to them. This is a relevant procedural guarantee for any affected taxpayer.

Economic and operational impact

This change does not generate direct costs or new tax obligations for companies. Its impact is procedural and related to guarantees, but with real practical consequences in the development of an inspection:

• Validity of acts: Acts signed by a Delegate acting as Chief Inspector in functions will be fully valid if the requirements for proposal and prior report have been met. This avoids nullities due to lack of competence, something that in the past could lead to challenges.
• Greater geographic scope of inspections: The expansion of collaboration between departments and national offices may result in more coordinated inspections with greater capacity for simultaneous action in different offices.
• Right of access to collaboration agreements: If your company is being inspected, you can request to see what collaboration agreements between officials affect your file. This is a defense element that is worth knowing about and exercising.

Who does it affect?

• Companies and self-employed individuals under tax inspection in AEAT delegations where the Chief Inspector position is vacant.
• Taxpayers with active files in which officials from different departments or national offices participate through collaboration agreements.
• Tax advisors and tax lawyers representing clients in inspection procedures: they must verify whether the Chief Inspector who signs the acts has formal authorization according to the new resolution.
• AEAT officials in delegations with vacancies, who now operate under a new competence framework.
• Financial and Tax Inspection Department, whose Director must issue a favorable report to authorize Delegates.

Practical example

Imagine a medium-sized company headquartered in a city where the AEAT delegation has had the Chief Inspector position vacant for months and is being subject to an inspection for Corporate Income Tax.

Before this resolution, that vacancy could generate uncertainty about who had competence to issue the settlement agreement or sign the reports. With the new regulation, the process is clear:

1. The Regional Inspector formally proposes the Delegate of that office to exercise Chief Inspector functions.
2. The Director of the Financial and Tax Inspection Department issues a favorable report.
3. The Delegate is authorized and can sign acts typical of the Chief Inspector with full validity.
4. The collaboration agreement that authorizes the Delegate must appear in the file of the inspected company.
5. The company—or its tax advisor—can request that this agreement be exhibited to verify that all formal requirements have been met before challenging any inspection act.

This last point is key to the defense strategy: if the agreement does not appear in the file or the procedure of proposal and prior report was not followed, it could be grounds for challenging the inspection act.

What should companies do now?

1. If you are under active inspection: Ask your tax advisor to verify who exercises the Chief Inspector functions in your file and whether there is formal authorization according to this resolution.
2. Request access to collaboration agreements: If officials from different departments are involved in your inspection, you have the right to request that the collaboration agreements in your file be exhibited to you. Exercise that right.
3. Review the competence of the signatory: Before accepting or challenging a report or settlement agreement, verify that the person signing it has formal competence accredited according to the new framework.
4. Alert your tax advisor: Share this resolution with your advisor so they incorporate it into their review protocol in active or future inspection procedures.
5. Document any procedural irregularity: If you detect that Chief Inspector functions have been exercised without meeting the requirements for proposal and prior report, document it as a possible ground for challenge.

Official source

Consult complete regulation in official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-14431