The Spanish tax rules have recently authorized tax audits through digital means. Going forward, it will, therefore, be possible to control taxpayers remotely, avoiding them and their advisers having to attend meetings at the Tax offices, when audits do not take place at the taxpayer’s premises.

Remote tax audits

This possibility was already mentioned in the Annual Plan of tax control for 2020 which established that, “in the context of the digitalization of the Spanish tax audit activities, 2020 will be the year in which a new computing system shall be implemented, which will be capable of permitting enterprises’ representatives and tax advisors interface with the Spanish tax audit”.

✔ Spanish tax rules foresee that tax audits may take place in one of the following places:

  • Where the enterprise has its fiscal domicile or where its representative has its domicile or office.
  • Where the subject to tax activities are carried out or where there is a proof that they are carried out.
  • At the Spanish tax offices.

✔ A new measure has entered into force on the 17th of June according to which it is permitted that tax audits take place through digital means, subject to the taxpayer’s previous consent.

More concretely, audit processes between the tax authorities and taxpayers may be carried out through video conferences or other similar digital means, that permit a bidirectional and simultaneous communication of image and sound as well as the visual, audible and verbal interface between taxpayers and the tax auditor.

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As a requirement, it is established that the digital mean utilized may guarantee the secured transmission and reception of the documents which may eventually summarise the meeting’s results, evidencing their authorship, authenticity and integrity.

✔ This change was necessary in a modern context, and it has specially become an essential tool in the current pandemic. Notwithstanding this, we remind you that your enterprise may still receive the unexpected visit of a tax auditor as the current regulations still permit tax auditors to appear in person at the taxpayer’s offices, without prior communication, in which case they will meet with the person who is responsible of such premises.


Publicado el 06-2020 por PBS