Spain’s tax authorities are increasing inspections as part of the 2026 anti-fraud plan. Credit : Andrei_R, Shutterstock
Spain’s tax authorities are stepping up their fight against fraud in 2026, and the list of people under closer scrutiny may surprise some residents and expats. From influencers and cryptocurrency traders to online sellers and holiday-rental landlords, the Spanish Tax Agency has made it clear that it plans to tighten checks across several sectors where undeclared income has become increasingly common.
The new strategy, outlined in the 2026 Tax Control Plan published by the Ministry of Finance in Spain’s official state bulletin, shows how inspectors intend to focus more heavily on digital activities and emerging financial platforms. The plan includes stronger monitoring of online commerce, neobanks, rental properties, large companies and high-value taxpayers, as well as the income earned by social media creators.
For people living in Spain – including many expats who run online businesses or rent out property – the message from Hacienda is straightforward: financial transparency is becoming harder to avoid.
Spain targets online income and e-commerce fraud
One of the biggest changes in the new plan is the increased attention on e-commerce and digital payments.
Online selling has exploded in recent years, particularly through marketplaces, social media and independent websites. While most businesses operate legally, the tax authorities say some traders still hide part of their income or operate informally without declaring their activity.
To tackle this, the Spanish Tax Agency will make greater use of monthly data on card payments and Bizum transfers, a popular digital payment system widely used across Spain. By analysing this information, inspectors hope to identify cases where individuals or companies appear to be receiving business income without declaring it.
The authorities are also focusing on companies that appear to be based within the European Union but actually operate from outside the EU, a strategy sometimes used to avoid paying VAT on online sales.
This increased monitoring reflects how Spain’s tax system is adapting to a digital economy where transactions happen quickly and often leave electronic trails.
Influencers and content creators face closer checks
Another group now firmly on the radar is social media influencers and online content creators.
Over the past decade, Spain has seen a surge in people earning money through platforms like Instagram, YouTube and TikTok. Sponsorship deals, advertising partnerships and brand collaborations can generate significant income, but tax authorities believe some creators are not always declaring it correctly.
Under the new control plan, inspectors will increase efforts to verify both the income and tax residency of influencers. This means reviewing whether creators are properly declaring payments from brands and whether they are registered in the correct country for tax purposes.
It’s not just influencers who may feel the impact. The plan also includes stronger monitoring of cryptocurrency investors.
Spanish authorities say they will intensify checks on individuals who buy, sell or hold digital currencies but fail to report capital gains or profits. With cryptocurrencies becoming more widely used, the government wants to ensure that income generated from them is taxed like any other financial asset.
Neobanks and hidden assets abroad
Another area of concern for Spain’s tax inspectors involves neobanks, the digital banking platforms that have become increasingly popular in recent years.
Unlike traditional banks, many of these financial services operate entirely online and are often used by freelancers, entrepreneurs and international residents. While they offer convenience and flexibility, tax authorities believe they may sometimes be used to hide funds outside Spain.
To address this, the tax agency will rely on financial information that banks are required to submit regularly, allowing inspectors to detect undeclared income or assets held abroad.
For expats living in Spain, particularly those with financial accounts in multiple countries, this reinforces the importance of ensuring that all income and assets are properly declared under Spanish tax rules.
Property, construction and rental income under the microscope
Spain’s property market is another major focus of the new plan.
Inspectors will increase checks across the real estate and construction sectors, including property developers, builders and estate agencies. Authorities say they will review financial deductions and the use of subcontractors to ensure they are not being used improperly to reduce tax obligations.
For property owners, especially those renting homes to tourists or seasonal tenants, there may also be more direct inspections.
Tax officials have indicated they will conduct verification visits to tourist and short-term rental properties to confirm that income from these rentals is being declared correctly.
This could affect many expats who own homes in Spain and rent them out during the year, particularly in popular coastal areas where holiday rentals are common.
Traditional tax evasion still a priority
While the focus on digital activities marks a shift in strategy, the Spanish Tax Agency has also made clear that traditional forms of tax fraud remain a major concern.
Inspectors will continue targeting the underground economy, irregular invoicing and certain sectors such as hydrocarbons where tax evasion has historically been an issue.
Authorities also plan to increase checks on point-of-sale payment systems and businesses that refuse card payments, which can sometimes signal attempts to hide revenue.
What this means for expats living in Spain
For most residents, including the large international community living across Spain, the new plan does not introduce new taxes. Instead, it reflects a broader effort to ensure existing rules are being followed.
However, the increased use of digital financial data means it may become easier for authorities to identify undeclared income.
For expats running online businesses, investing in cryptocurrency or renting out property, tax advisers say the safest approach is simple: make sure income is declared correctly and records are kept up to date.
Spain’s tax authorities are making it clear that they are adapting quickly to new economic realities. As online work, digital payments and international finance continue to grow, so too does the ability of governments to track them.
In short, the 2026 plan signals a new phase in Spain’s fight against fraud – one where technology and data are becoming the tax office’s most powerful tools.