The dreaded “fear letters” from the Treasury are already around the corner. In the midst of the 2025 Income Campaign, which began on April 8 and will last until June 30, 2026, the Tax Agency will send nearly 130,000 preventive letters to taxpayers who have already submitted their declaration and have modified data that was included in the tax information of the AEAT.
But don’t panic, these letters don’t have to mean an automatic fine. Its objective is for the taxpayer to review whether they have made any errors or omissions and, if so, to be able to correct the declaration by means of a corrective declaration before the Treasury begins a subsequent verification. According to the Tax Agency, the first letters will arrive in mid-May and there will be a second phase of shipments in June.
The Treasury loses another battle for the exemption from working abroad: it will have to cancel a claim of 11,665 euros from a worker
The Treasury plans to earn 24,628 million euros in the current Income tax campaign, 18.4% more than last year
The campaign still has several key dates ahead. Since May 6, the “Le Llamamos” telephone plan has been active, while in-person service in offices will begin on June 1. The general deadline ends on June 30, although those who have a declaration to submit and want to direct the payment must submit it no later than June 25.
Types of fear cards
Not all Treasury communications are the same. In some cases it is only a preventive notice, but in others it does require you to respond or provide documentation. These are the main types of letters that the Tax Agency can send:
- Informative letter: serves to communicate information to the taxpayer. It does not usually require a response, although it is advisable to read and keep it.
- Requirement: The Treasury detects that some data does not match the information it has and requests documentation. In this case, it is mandatory to answer.
- Settlement proposal: the Tax Agency corrects the declaration and communicates the result to the taxpayer. If you do not agree, you can file complaints.
- Resolution of the procedure: The Treasury communicates the final decision after reviewing the documentation or allegations presented.
- Start of inspection or verification: the AEAT informs that it will review the taxpayer’s tax situation in more detail.
- Sanctioning file: The Treasury considers that a tax violation has been committed and opens a procedure to impose a penalty.
- Order of enforcement: sent when there is an outstanding debt and the collection procedure begins.
- Seizure proceedings: arrives when the Treasury already communicates the seizure of assets or accounts to collect a debt.
What to do if a letter from the Treasury arrives
If the taxpayer understands that his return was correct, he does not have to modify it. However, if upon reviewing the notice you detect that there was some error, you can correct it by submitting the corresponding corrective declaration. Last year, more than 45,000 taxpayers corrected their declaration after receiving these notices, thus avoiding verifications, interest and possible penalties.
The Treasury recommends especially reviewing personal and family data, properties, cadastral references, leases, transfers, contributions to pension plans, union dues, subsidies and aid, family and maternity deductions, as well as the deduction for investment in habitual residence.
It is also advisable to carefully check the regional deductions, since they depend on the autonomous community in which you have resided during 2025. These may include deductions for birth or adoption, large family, disability, educational expenses, daycare, donations, domestic help, sports, veterinary expenses or housing, depending on each territory. The Tax Agency includes these deductions by community in its 2025 Income Manual.
Another important point is the rental of habitual residence. The state deduction is only maintained for contracts prior to 2015 that meet the requirements, but many autonomous communities maintain their own deductions for rent, with different limits and conditions depending on the age, income, disability, large family, rural area or personal situation of the taxpayer.
Fines for ignoring a letter from the Treasury
Ignoring a letter from the Treasury can be expensive, especially when it is a requirement. Article 203 of the General Tax Law includes sanctions for resistance, obstruction, excuse or refusal to the actions of the Tax Administration.
In general terms, failure to comply with a request can result in fines of 150, 300 or 600 euros, depending on the repetition of non-compliance. Furthermore, if the Treasury understands that the declaration was incorrectly presented and there was an amount pending payment, it can demand payment of the debt, late payment interest and, where appropriate, a penalty.
Therefore, although these cards are known as “fear cards”, the most important thing is not to ignore them. Reviewing the notice, checking the data and correcting the declaration if appropriate can avoid a subsequent verification by the Treasury and a financial penalty.