Emilio worked for years in the Treasury and knows very well from the inside how the control of money in Spain has changed. For years, the system relied on an inspector and a paper file.
However, this former worker confesses that “today, it is no longer necessary for a human to check you, but rather an algorithm with Big Data and artificial intelligence does it 24 hours a day.” Emilio assures that any taxpayer “has a risk profile that is updated in real time” according to what they spend, transfer or declare.
It doesn’t matter if you are an individual or a company: if the system detects inconsistencies, for example, moving more money than you earn or receiving unjustified transfers, an alert will be activated. And the AI doesn’t get tired or distracted.
New rules and relentless surveillance
Since January 1, 2026, the Treasury has reinforced the digital traceability of money. Banks are required to directly inform the Tax Agency of operations that exceed certain thresholds.
- Transfers greater than 10,000 euros.
- Suspicious operations from 6,000 euros, according to the Money Laundering Law.
- Cash deposits or withdrawals greater than 3,000 euros.
- And any movement with 500 euro bills, even just one.
Furthermore, as a novelty, digital payments by card or Bizum are also controlled when they exceed 25,000 euros per year for self-employed workers or companies. That is, the border between what is “personal” and what is “physically relevant” has already become more blurred.
Added to all this is that any international transfer or entry of more than 10,000 euros must be reported. And it is not an anecdotal control: the banks cross-check the data using models such as 196, which the Treasury analyzes month by month. If the movements do not match the personal income tax, you will receive a notification.
What really causes an investigation
Moving money between your own accounts is not taxed because it does not generate profit. But Emilio emphasizes that the Treasury does not look at the movement, but at the origin. If your declared income is 15,000 euros and you transfer 50,000 from one account to another, the system will flag inconsistency.
The same happens with family transfers without a contract: starting in 2026, if you send money periodically, for example, 300 euros per month to a child, and you do not justify it as a loan, the Treasury may consider it a donation and declare the corresponding tax.
That is why Emilio insists that “planning is not evasion. It is not enough to be legal, you also have to appear legal.” Given this, it is advisable to always specify the concept of each operation, keep receipts of sales or loans for at least four years and document any financial aid between individuals with Form 600.