Like every year, millions of taxpayers file their tax return pending the result (to pay or return), although one of the main concerns continues to be the possibility of subsequently receiving a notification from the Tax Agency.
In this context, the former Treasury worker, Emilio Baena, who worked for more than a decade in the State Tax Administration Agency (AEAT), has publicly explained some of the criteria used by the agency to select the statements susceptible to review, according to ‘The Spanish’.
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In this way, he points out that the main focus of the system is not so much on the direct search for fraud, but on the detection of “inconsistencies.” An idea that is key to understanding the current operation of tax control mechanisms, compared to the perception in society that both inspectors and technicians manually analyze each case.
“Most imagine the Treasury as someone reviewing case by case, looking for big errors or suspicious behavior,” he points out. Given this, Baena maintains that the process is highly automated and based on the massive exchange of information.
What the Treasury analyzes to detect risks
The system, as he explains, compares different elements. On the one hand, there is the data declared by the taxpayer, and on the other, the information sent by third parties (such as companies or financial entities), banking transactions, tax records from previous years and the usual parameters within each economic activity or professional sector. When any of these elements do not fit with the rest, the Tax Agency activates risk indicators.
“When something doesn’t add up, we don’t talk about fraud. We talk about risk. And that risk is what determines whether a case is reviewed or not,” summarizes Baena. The logic of the system, therefore, is based on detecting statistical deviations or behaviors considered anomalous with respect to the taxpayer’s economic profile.
The Treasury has a 4-year period to review an Income Tax return
The AEAT also has broad temporary powers to review declarations already submitted. In general, the Treasury has a period of four years to check for possible errors or tax irregularities, which implies that the declaration submitted in 2025 may be reviewed until 2029 or early 2030, depending on the exact date of presentation.
However, the communications that the Tax Agency can send are diverse and do not always involve sanctions. Among the most common are the informative lettersadditional documentation requirements, settlement proposals or sanctioning files. Inspection procedures or executive measures, such as enforcement orders and seizure proceedings, may also be initiated in cases of unpaid tax debt.
Tax experts remember that many of these notifications simply respond to documentary discrepancies or formal errors and recommend reviewing the tax data before confirming the draft declaration.