The Tax Agency is not beating around the bush, and in 2025 it is clear who it will be keeping a close eye on. With its new 2025 Tax Control Plan, the Treasury has targeted several profiles that could be engaged in “tax juggling.” The idea is simple: combat fraud, the underground economy, and ensure that we all contribute our fair share.

Here is a summary, explained in simple terms, of the groups the Treasury will be closely monitoring:

1. Luxury living… but with modest income or income below the minimum tax-exempt .

This profile also includes expats who receive undeclared salaries or pensions in Spain and therefore appear to be below the tax-exempt minimum.

Luxury homes, flashy cars, vacations to exotic destinations, but declaring the minimum income? This is one of the key profiles for the Treasury. They will be closely scrutinizing cases where external signs of wealth don’t match the declared income. And be careful, they will also review social media and public records to detect inconsistencies. It’s best not to boast too much if there’s no tax justification behind it.

2. Non-residents who “forget” to file taxes

This is a profile that receives special attention this year. We’re talking about people who are not tax residents in Spain, but who generate income here and, coincidentally, don’t declare it. This includes those who rent apartments or own properties in Spain and don’t pay taxes on that income, and cases in which the withholdings applied for their activities are insufficient and out of compliance with regulations.

Furthermore, the Treasury will coordinate with other countries to cross-check information. So the idea of ​​”since I don’t live in Spain, I don’t have to file anything” no longer holds water.

3. Shell companies used for personal expenses

Do you have a business, but use it as if it were your personal credit card? The Treasury is tired of seeing how some people try to deduct their personal expenses by passing them off as business expenses. They will also review whether you have real estate, cars, or loans through companies that actually benefit individuals. The idea is to avoid using a company as a “tax shield” to hide real income.

4. Businesses that don’t accept credit cards (suspicious, right?)

In the midst of 2025, when you even pay with your mobile phone to buy a coffee, a business not reflecting electronic payments smells strange. The Treasury will be very vigilant about these entrepreneurs who, curiously, only accept cash. The suspicion is clear: there is income they may not be declaring.

5. Fake invoices to balance accounts

Another classic. Some companies issue fake invoices so others can deduct expenses or request VAT refunds they aren’t entitled to. This type of fraudulent practice will also be a major focus. The AEAT wants to put an end to this “creative” invoicing network.

6. Cryptocurrencies and Alternative Payments

We know the crypto world is booming, but we also know it’s fertile ground for hiding transactions. The Treasury is going to intensify its monitoring of those who use cryptocurrencies or alternative payment methods to avoid their tax obligations. Failure to declare profits from Bitcoin, Ethereum, and similar assets is an increasing risk.

7. Large Fortunes and Complex Business Operations

And of course, another major focus will be large corporate restructurings and asset transfers. The Treasury wants to ensure that no one exploits legal loopholes to improperly avoid paying taxes and that the beneficial owner of the transactions is always identified.

In short…

The Tax Agency (AEAT) is investing heavily in digitalization and data analysis to avoid any loose ends. If you fit any of these profiles, it’s best to review your tax situation thoroughly before you get a surprise, and don’t hesitate to contact us immediately at US Tax Consultants.