AEAT and Labor Inspection Share More Data from July 2026: What Risk Do Companies and Self-Employed Face

Key data

If your company has workers in irregular situations, contributions that don't match declared income, or you receive benefits that could be incompatible with your actual activity, this agreement directly affects you. The Resolution of June 23, 2026 publishes the amendment that modifies and extends the agreement signed in July 2022 between the State Tax Administration Agency (AEAT) and the State Labor Inspection and Social Security Organization. It is not a minor change: it means that two of the State's most powerful control bodies now work with a broader catalog of data and with security clauses updated to the GDPR.

What does this regulation establish?

The original agreement, signed in July 2022, already allowed the exchange of information between both organizations. This amendment introduces three specific changes:

• Extension of the agreement until July 2026, maintaining the validity of the collaboration framework.
• Update of the catalog of exchangeable data, incorporating new categories of information identified as necessary during the last four years of implementation.
• Modernization of data protection and information security clauses, adapting them to the General Data Protection Regulation (GDPR) and current national regulations.

Data exchange is bidirectional: AEAT can transfer tax information to Labor Inspection, and Labor Inspection can transfer labor data to AEAT. All of this under the protection of article 94 of the General Tax Law and article 16 of Law 23/2015, which expressly authorize this type of transfers without requiring the consent of the affected party.

The stated objective is to strengthen the detection of undeclared economy, fraud in Social Security contributions, and undue benefits.

Economic and operational impact

The impact is not a specific fine published in this regulation, but a significant increase in inspection risk for any company or self-employed worker with discrepancies between their tax and labor information. These are the most relevant operational effects:

• Greater cross-detection capacity: data that previously required an express request between organizations now flows systematically. A labor inspector can access tax information without initiating a separate procedure with AEAT, and vice versa.
• Expanded catalog: the new data categories incorporated cover needs identified between 2022 and 2026, meaning the system is now more granular and covers more cases of irregularity.
• Coordinated collaborative actions: the agreement not only allows passive data exchange, but also the development of joint actions for fraud prevention and correction.
• No prior notice to the affected party: the exchange occurs without notification or consent, eliminating any margin for reaction before an inspection action begins.

Who does it affect?

• Companies with undeclared or under-declared workers (undeclared economy).
• Self-employed workers whose contribution bases are not proportional to their declared income for IRPF or VAT purposes.
• Companies with workers on temporary furlough or sick leave who simultaneously perform activity incompatible with the benefit received.
• Recipients of unemployment or disability benefits who maintain undeclared economic activity.
• Companies with part-time contracts that conceal full-time hours, creating a gap between contribution and actual remuneration.
• Self-employed company partners with declared remuneration that does not match contribution bases to RETA.
• Sectors with high incidence of undeclared economy: hospitality, construction, retail trade, domestic services, and agriculture.

Practical example

Imagine a hospitality company with ten employees. In its Corporate Income Tax return, it declares annual billing of 800,000 euros. However, the contribution bases of its workers to Social Security correspond to part-time contracts with minimum wages. Until now, detecting this discrepancy required Labor Inspection and AEAT to act separately or for one to request data from the other through a specific procedure.

With the new expanded catalog of the agreement, the company's tax information is systematically available to Labor Inspection. If the declared business volume is not compatible with the hours contributed by its employees, the system can generate an alert that triggers a coordinated action: labor inspection of contracts and, simultaneously, tax review of benefits in kind or undeclared payments. All of this without the company receiving any prior notice.

What should companies do now?

1. Audit the coherence between tax and labor data: compare what you declared in IRPF, VAT, and Corporate Income Tax with the contribution bases of all your workers. Any significant discrepancy is a real risk.
2. Review part-time contracts: ensure that the hours agreed in the contract match the hours actually worked and contributed. Part-time contracts that conceal full-time hours are one of the priority inspection focuses.
3. Verify benefit compatibility: if any worker or the business owner receives public benefits (unemployment, disability, cessation of activity), confirm that there is no activity incompatible with that benefit.
4. Regularize pending situations before being inspected: voluntary regularization before an inspection action significantly reduces sanctions. Once inspection begins, options for sanction reduction are limited.
5. Correctly document the remuneration of partners and administrators: remuneration of working partners must be correctly reflected both in payroll and in the company's tax returns.
6. Consult with a labor and tax advisor jointly: since the agreement acts in both dimensions simultaneously, the review must be comprehensive, not just tax or just labor.

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-2026-14285