Tax & Revenue BOE Importance: 6/10

Correction of Errors in the AEAT Tax and Customs Control Plan for 2026

24 Apr 2026 142 views
Who is affected:
Taxpayers, companies, self-employed workers and customs operators subject to tax control in Spain

Summary

The AEAT corrects errors in its tax inspection and customs control plan for 2026. It affects the guidelines that direct tax control actions this year.

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The General Directorate of the AEAT publishes a correction of errors regarding the Resolution of 11 March 2026 that approved the guidelines of the Annual Tax and Customs Control Plan for 2026. This plan establishes priority lines of inspection action, including combating tax fraud, control of large taxpayers, undergrou…

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Full official title

Corrección de errores de la Resolución de 11 de marzo de 2026, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se aprueban las directrices generales del Plan Anual de Control Tributario y Aduanero de 2026.

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Affected sectors

Self-employed SMEs Retail & Trade Agriculture Transport

Categories

Tax & Revenue Labour & Employment Corporate & Business Data Protection Social Security European Regulations Grants & Subsidies Other Regulations Public Sector Education Energy Agriculture & Fisheries Real Estate

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Related regulations

Tax & Revenue DOUE

Correction of errors in the European VAT Directive

Errors in the European regulations governing VAT are corrected. These technical adjustments affect the official text of Directive 2006/112/CE.

Companies, self-employed workers and tax advisors applying VAT in European operations
01 Jul 2026 Read more