The Tax Agency's tax control plan changes every year and is published in the BOE. In 2026, influencers and content creators have been among the focus of inspections.
According to El Periódico, former tax inspector Emilio Baena explains how the Tax Agency chooses who to inspect. The tax control plan is updated annually and is published in the BOE, so any taxpayer can consult it.
“Criteria or objectives are established to detect or guide the investigations.”
In 2026, one of the focuses has been influencers and content creators. Baena points to the dispersion of cross-border income, the use of shell companies, and fictitious changes of tax residence, such as moving to Andorra to pay less tax, as well as barter arrangements and payments in kind.
The Tax Agency also looks at the standard of living of each taxpayer compared to their declared income and significant discrepancies between one year's income and the next. Economic activity weighs as much as the profession: purchasing a luxury car can raise eyebrows if it doesn't align with what has been declared.
The Tax Agency works with a large database from which its inspection campaigns are derived. Following the focus on content creators, Baena notes that the next target could be architects earning over 100,000 euros a year or lawyers declaring expenses exceeding 80,000 euros.
The Tax Agency also selects taxpayers without any particularly suspicious criteria, through random selection. According to Baena, this factor prevents anyone from deciphering the system's patterns.
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