Tax & Revenue BOE Importance: 6/10

The Tax Agency updates rules on tax inspection reports

28 Oct 2026 Effective: 29 Oct 2026 0 views
Who is affected:
Taxpayers subject to AEAT tax inspection and tax advisors

Summary

The AEAT renews the rules for preparing and signing tax inspection reports, eliminating mandatory official models and allowing electronic signature and videoconference signature.

Detailed analysis PRO

The General Directorate of the AEAT repeals the 2007 resolution on inspection report models and establishes new flexible guidelines. Three types of reports are maintained: compliance (A01), non-compliance (A02) and with agreement (A11). The mandatory nature of predetermined models is eliminated, adapting to the repeal …

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Full official title

Resolución de 19 de octubre de 2026, de la Dirección General de la Agencia Estatal de Administración Tributaria, relativa a las actas de la Inspección de los Tributos.

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Affected sectors

Self-employed SMEs Retail & Trade Construction Technology Healthcare 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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