New Director General of the Tax Agency 2026: what can change for companies and self-employed

Key data

The leadership of the Tax Agency is changing hands. Antonio Francisco Ansón Latorre has been appointed new Director General of the State Tax Administration Agency (AEAT) through Royal Decree 571/2026, of July 7, approved by the Council of Ministers at the proposal of the Minister of Finance, Arcadi España García. The appointment entered into force on the same day of its approval and was published in the BOE on July 8, 2026.

This position is not a minor administrative change. The Director General of the AEAT directs the policies of tax control, fight against fraud and relationship with taxpayers in Spain. Whoever holds this position decides, in practice, which sectors are inspected with greater intensity, which collection strategies are prioritized and how the pressure on tax compliance evolves.

What does this regulation establish?

Royal Decree 571/2026 formalizes exclusively the appointment of Antonio Francisco Ansón Latorre as the highest executive officer of the AEAT. It does not modify any current tax regulation nor alter existing tax deadlines or procedures. Its scope is institutional: it designates who directs the agency.

The AEAT is the agency responsible for the management, collection and inspection of taxes in Spain. Its Director General is the figure of highest executive authority within the agency and determines the strategic lines of action in matters of tax control.

Economic and operational impact

A change in the direction of the AEAT does not modify tax law, but it can modify how it is applied. Historically, each new Director General of the Tax Agency has introduced variations in:

• Inspection priorities: which sectors, types of taxpayers or tax behaviors receive greater attention in annual tax control plans.
• Strategy to fight fraud: intensity and focus of verification and investigation actions.
• Relationship with the taxpayer: degree of digitalization, facilities for voluntary compliance and criteria for applying procedures.
• Collection criteria: management of deferrals, installments and enforcement procedures.

For companies and self-employed, the change of direction is a warning signal to review the status of their own tax compliance, especially if they operate in sectors that have historically been subject to preferential attention by the AEAT.

Who does it affect?

• Companies of any size with tax obligations in Spain (VAT, Corporate Income Tax, withholdings, etc.).
• Self-employed and professionals subject to Personal Income Tax and VAT obligations.
• Business groups with complex tax structures or international presence.
• Tax advisors and management firms that must anticipate possible changes in inspection criteria to advise their clients.
• CFOs and financial directors responsible for tax compliance of their organizations.
• Large taxpayers under specific monitoring by the AEAT's Central Division of Large Taxpayers.

Practical example

A medium-sized company in the services sector with annual billing of 5 million euros and complex VAT structure (national and intra-community operations) should take advantage of this moment of change in the direction of the AEAT to conduct an internal review of tax compliance.

Specifically: verify that the models presented in the last four years (the general period of tax limitation) are consistent, that the deductions applied are correctly documented and that there are no discrepancies between the declared data and what the AEAT can cross-reference through its information systems (model 347, SII, third-party data).

This type of preventive review, conducted before the new Tax Control Plan is published under the direction of Ansón Latorre, allows identifying and correcting possible contingencies before they are detected by the Agency.

What should companies do now?

1. Review the current state of tax compliance: verify that all tax obligations for the last four years are correctly presented and documented. This is the general period of limitation that the AEAT can review.
2. Identify areas of tax risk: analyze whether your company operates in sectors or with structures (related-party transactions, high deductions, intra-community VAT) that historically generate greater inspection attention.
3. Consult with your tax advisor: request a review of tax contingencies before the new Annual Tax Control Plan is published, which will reflect the priorities of the new direction.
4. Stay alert to the 2027 Tax Control Plan: the AEAT publishes its control plan annually, which details the sectors and behaviors under preferential inspection. The first plan under the new direction will be especially relevant.
5. Keep documentation in order: invoices, contracts, deduction receipts and documentation of related-party transactions must be accessible and correctly filed.

Official source

Consult complete regulation in official source — BOE-A-2026-14770

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-2026-14770