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BOE-A-2026-22592 ·28 October 2026 ·Resolution Medium impact
Tax

Taxpayers: new guidelines for the preparation and processing of Tax Inspection reports

The AEAT Directorate General establishes new guidelines for the preparation, content, and processing of Tax Inspection reports, removing the requirement to use predetermined official forms (First). The resolution classifies reports into three types: reports of conformity (A01), reports of non-conformity (A02), and reports with agreement (A11) (First). This change follows the removal of the mandatory use of official forms following the amendment of the General Regulation on tax management and inspection proceedings and actions (First).

In 3 key points

  1. There are three types of reports: conformity (A01), non-conformity (A02), and with agreement (A11), First. (Primero)
  2. Enters into force the day following its publication in the BOE, Final Provision. (Disposición final)
  3. Reports shall be prepared using AEAT computer systems and electronic signatures, Second. (Segundo)

How it affects those involved

For taxpayers, inspections will no longer be limited to rigid forms, allowing for greater technical adaptation in the preparation of reports (First). In the event of an inspection, the taxpayer may sign reports of conformity (A01) or reports with agreement (A11) to specify legal concepts or assessments (First). If the taxpayer refuses to sign the report, it shall be deemed notified in accordance with the General Tax Law (Fifth).

Lifecycle

2026-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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