Public Subsidy Fraud: IGAE and AEAT Cross Data from April 2026

Key data

If your company has received subsidies, public aid or EU funds in recent years, this agreement directly affects you. From April 1, 2026, the General Intervention of the State Administration (IGAE) and the State Tax Administration Agency (AEAT) have extended and strengthened their collaboration agreement to systematically cross tax and budget information.

The Resolution of April 1, 2026 (BOE-A-2026-8113) publishes the addendum that amends and extends this agreement. The objective is clear: to more effectively identify those who obtain public aid irregularly or fail to comply with their tax obligations while receiving financing from the State or the European Union.

This is not a new administrative obligation for companies, but rather a strengthening of the control to which they are already subject. What changes is the detection capacity: now both agencies share data in real time and reciprocally, making it much more difficult for any inconsistency between tax information and subsidy documentation to go unnoticed.

What does this regulation establish?

The addendum amends and extends the collaboration agreement between IGAE and AEAT in three specific areas:

The central mechanism is reciprocal information exchange: IGAE provides budget and public spending control data, while AEAT provides taxpayer tax information. By cross-referencing both sources, it is possible to detect cases where a company declares a tax situation that does not match the data used to justify obtaining a subsidy or aid.

This collaboration is not new: there was a previous agreement between both agencies. What this resolution publishes is the amendment and extension addendum, which indicates that the agreement is updated and extended over time, strengthening existing mechanisms with greater scope or operational capacity.

Economic and operational impact

This agreement does not generate a direct cost for companies. There are no new fees or new mandatory forms. The impact is of another kind: it increases the risk of detecting irregularities and, with it, the risk of reimbursement of subsidies received improperly or sanctions for tax fraud.

The most relevant operational consequences for companies are:

• Greater probability of cross-inspection: If there is any inconsistency between the tax data declared to AEAT and the data provided to obtain a subsidy managed by agencies under IGAE control, the automatic cross-referencing of information can trigger a review.
• Risk of aid reimbursement: Companies that have obtained subsidies or public aid irregularly—even if by administrative error—may be required to return the amounts received, with corresponding interest.
• It also affects European funds: The agreement expressly covers aid financed with European Union funds, which includes programs such as FEDER funds, ESF, Next Generation EU or other community instruments channeled through Spanish public agencies.
• Impact on companies contracting with the public sector: The scope of the agreement includes default in commercial operations of the public sector, so supplier companies of administrations can also have their data verified.

Who does it affect?

This agreement has direct impact on any company or professional that has or has had economic relations with the public sector in any of these ways:

• Companies that have received subsidies or public aid from any Spanish administration.
• Companies or self-employed individuals benefiting from European funds (FEDER, ESF, Next Generation EU, EAGF, EAFRD or others).
• Third sector entities (NGOs, foundations, associations) that receive public financing.
• Companies that contract with the public sector and may be subject to verification regarding default in commercial operations.
• Self-employed individuals who have received direct public aid or bonuses linked to employment or economic activity programs.
• Companies in subsidy justification processes currently open, which must ensure that the tax documentation provided is consistent with their declarations to AEAT.

Practical example

A consulting company receives a subsidy of 80,000 euros from a public agency to develop a digitalization project, partially financed with Next Generation EU funds. To justify the aid, it presents invoices and declares certain personnel costs.

With the strengthened agreement between IGAE and AEAT, the subsidy managing agency can automatically verify whether the payroll and contribution data declared to AEAT match the personnel costs justified in the subsidy. If there are discrepancies—for example, if the personnel declared in the subsidy does not appear with the same volume of activity in tax declarations—the system can trigger an alert that leads to an inspection or reimbursement procedure.

This same mechanism applies to an SME in the industrial sector that has received a line of regional aid co-financed with FEDER funds, or to a self-employed person who has received an employment subsidy and whose income declarations are not consistent with the activity declared to obtain the aid.

What should companies do now?

1. Review consistency between tax declarations and subsidy justifications: If your company has received public aid or European funds, verify that the data provided to justify them (personnel costs, investments, activity) matches what was declared to AEAT in the same period.
2. Audit open subsidy files or in justification phase: Any file pending final justification is the time to review the documentation before an automated data cross-check detects inconsistencies.
3. Verify the company's tax situation: Make sure there are no tax debts or non-compliance that could be detected in the information cross-check and that affect eligibility for future aid or the validity of those already received.
4. Consult with your tax or legal advisor if there are doubts about previous files: If there is any uncertainty about the consistency of the documentation presented in past subsidies, it is advisable to review it now before the automatic data cross-check system detects it.