Taxpayers must adapt to new AEAT inspection report procedures

The Spanish Tax Agency (AEAT) has issued a new Resolution on October 19, 2026, regarding the drafting and processing of tax inspection reports (actas de la Inspección de los Tributos). This regulation, issued by the Directorate General of the AEAT, fundamentally alters how tax inspections are documented and finalized, moving away from the rigid use of official forms toward a more flexible, technically adaptable system.

What changes

The most significant change introduced by this Resolution is the removal of the obligation to use mandatory official models for tax inspection reports. Previously, the inspection process was constrained by specific, pre-defined forms. Now, the AEAT will draft reports through its own computer systems, allowing for greater technical precision and adaptation to the specificities of each case (Primero).

The Resolution establishes a clear classification of reports into three distinct categories, which will dictate the subsequent legal path for the taxpayer (Primero):

• Conformity Reports (Code A01): These are issued when the taxpayer accepts both the facts presented and the proposed tax assessment (liquidación) made by the inspectors.
• Disagreement Reports (Code A02): These occur if the taxpayer refuses to sign the report, signs it but does not agree with the proposed assessment, or fails to appear on the scheduled date for the signing (Primero).
• Agreement Reports (Code A11): This is a crucial addition. These reports are used when the Tax Administration and the taxpayer reach an agreement regarding the application of indeterminate legal concepts, the assessment of facts, or the estimation of data and valuations that cannot be quantified with absolute certainty, as provided for in Article 155 of the General Tax Law (Primero).

Furthermore, the method of signing has been modernized. Reports can be signed electronically, including via remote videoconference systems that ensure bidirectional communication and secure transmission of documents, provided the taxpayer consents to this method (Segundo).

Context

This Resolution is a direct response to the regulatory evolution of the Spanish tax system. Historically, Article 176.4 of the General Tax Regulations (Real Decreto 1065/2007) required inspection bodies to use official models approved by the Administration. However, following the modification of said Regulations by Real Decreto 1070/2017, the mandatory requirement for these specific official models was suppressed.

Consequently, the previous framework, governed by the Resolution of November 29, 2007, became obsolete. The new Resolution of October 19, 2026, effectively repeals the 2007 Resolution, updating the inspection process to align with current digital administration standards and the legal framework established by Law 58/2003 (General Tax Law). This shift represents a transition from a formalistic approach to a more substantive one, where the content and the legal agreement between the parties take precedence over the specific form used.

Who is affected and how

The impact of this regulation is broad, affecting any entity or individual subject to the oversight of the AEAT's Tax Inspection department.

• SMEs (Small and Medium Enterprises): Companies subject to tax inspections will find that the inspection process is no longer limited to rigid forms. This allows for more detailed technical descriptions in the reports, which can be beneficial during a tax due diligence spain process or when defending complex VAT or Corporate Tax positions (Primero).
• Self-employed individuals (Autónomos): Like SMEs, self-employed individuals will face new report types. The ability to sign an 'Agreement' report (A11) provides a mechanism to resolve uncertainties regarding valuations or legal interpretations without necessarily entering a full-scale dispute (Primero).
• Large Corporations: For large taxpayers, the digital signature and remote appearance options (via videoconference) facilitate the management of inspections, especially when legal representatives are located in different jurisdictions. However, they must remain vigilant as a refusal to appear or sign will trigger an automatic notification status under the General Tax Law (Quinto).

What to do and when

This Resolution does not impose new filing deadlines or direct penalties on taxpayers; rather, it changes the procedural landscape of an ongoing inspection. However, the following actions are critical when facing an AEAT inspection under this new framework:

• Evaluate the Proposal: If the inspection results in a proposed assessment that you accept, you should aim to sign a Conformity Report (A01). This clarifies the legal standing and avoids the complications of a disagreement.
• Negotiate via Agreement: If there are indeterminate legal concepts or disputed valuations, your legal counsel should explore the possibility of an Agreement Report (A11) under Article 155 of the General Tax Law to reach a settlement (Primero).
• Attend Scheduled Signings: It is vital to appear on the date designated for the signing of the report. Failure to appear will result in the report being classified as a Disagreement Report (A02), which may accelerate the administrative litigation process (Primero).
• Verify Electronic Notifications: If you refuse to sign, the report will be considered officially notified according to the procedures established in the General Tax Law (Quinto). Ensure your digital tax mailbox is monitored.

Given the technical complexity of these new report types, we recommend consulting with the relevant specialist area at BMC to manage any ongoing or upcoming tax inspections effectively.