On 12 March, the Spanish Official State Gazette (BOE) published the Resolution of the Spanish Tax Agency (AEAT) approving the guidelines of the 2026 Annual Tax and Customs Control Plan. The document spans 38 pages and outlines with considerable precision the areas that the Tax Inspection authorities will focus on this year.
The AEAT has spent several years building a more sophisticated control framework, and in 2026 it is deploying it with enhanced technological resources and a stronger focus on complex tax structures.
International Taxation: Four Key Areas of Focus
- Transfer Pricing: Reviews Powered by Artificial Intelligence
The AEAT is no longer using artificial intelligence on an experimental basis. It is now actively employing AI tools to automatically identify deviations in the profitability of Spanish subsidiaries in relation to their declared functions and risks, comparing them in real time with global databases.
In practical terms, functional analyses that previously took months to detect can now trigger alerts almost immediately.
- Pillar Two (Top-Up Tax): A Transitional Year Requiring Close Attention
The year 2026 will represent a transitional phase for the implementation of the Pillar Two Top-Up Tax. For the first time, the AEAT will begin receiving the information necessary to monitor compliance with the global minimum tax rate of 15% applicable to large multinational groups.
Companies falling within the scope of these rules should closely monitor reporting obligations and potential tax exposure.
- Related-Party Transactions: From Pricing to Business Structure
International related-party transactions once again constitute a priority area for tax inspections.
The AEAT will make effective use of both internally available information, particularly disclosures made through Form 232, and information obtained through international exchange of information mechanisms.
The focus is no longer limited to whether transfer prices comply with the arm’s length principle. Increasingly, the tax authorities are assessing the economic rationale and substance of the entire business structure.
- Special Expatriate Tax Regime and Tax Residence
The AEAT will intensify its scrutiny of the improper application of the special tax regime for inbound employees (commonly known as the Beckham Law).
Particular attention will be paid to cases involving:
- Simulated or artificial employment contracts;
- Failure to meet the prior non-residency requirements;
- Situations involving international mobility where the taxpayer’s effective tax residence may be questioned.
The verification of actual tax residence is becoming an increasingly important area of control, especially in cross-border mobility scenarios.
In Summary
The AEAT is moving beyond requesting documentation and is increasingly analysing business models and international structures proactively.
As a result, it is essential for companies to review their current international structures, including posted employees, permanent establishments, foreign subsidiaries, and related-party arrangements, to assess whether they would withstand a functional analysis carried out by the tax authorities.
At Feliu N&I, we help companies review their international structures and evaluate their exposure under the 2026 Tax Control Plan.
If your organisation has foreign subsidiaries, posted employees, related-party transactions, or applies the special expatriate tax regime, the right time to conduct this review is before receiving a tax audit request, not afterwards.
Contact us for a personalised consultation.
