Spain Unveils 2025 Tax and Customs Control Plan to Combat Fraud and Enhance Compliance

• Spanish tax authorities released guidelines for the 2025 tax and customs control plan on 27 February 2025
• The plan is based on five main pillars: information and assistance, preventing noncompliance and fraud, investigation and verification, control of fraud in collection, and collaboration with other tax authorities
• VAT actions include intensified control on refund applications, enhanced monitoring of invoicing obligations, increased scrutiny of intra-Community transactions, focus on digital economy activities, and reinforced international collaboration
• Import of goods actions involve intensified customs inspections, strengthened oversight of customs value declarations, increased inspection of sensitive goods, enhanced international collaboration, and implementation of new technology and automation
• Plastic tax actions include intensified compliance inspections, strengthened monitoring of stock registration, increased control over imports of non-reusable plastic packaging, enhanced inter-administration collaboration, and provision of assistance and training to taxpayers
• The plan builds on previous activities and expands focus areas for the Spanish tax administration

Source: bdo.global

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---