Tax inspections of companies have evolved significantly in recent years. In 2024, the Tax Agency carried out more than 1.8 million control actions, achieving an additional collection of 16.708 billion euros. However, by 2025, the outlook shows an even greater tightening of tax control.
Advanced data cross-checking technology now makes it possible to detect inconsistencies between accounting records and tax returns with greater accuracy. Therefore, companies need to be prepared for this increasingly demanding scenario. The sectors most at risk include e-commerce, professional services and activities with high cash turnover.
Main types of tax inspections faced by companies
In 2024, more than 2,300 inspections were carried out, uncovering hidden sales and resulting in fines totalling 466 million euros. This data reflects the intensification of control over the underground economy.
Current tax inspections are classified into eight main categories. First, regulatory enforcement covers checks on personal income tax, withholdings and other taxes declared after the deadline. Second, the control of economic activities focuses on detecting undeclared income and improper VAT deductions.
In addition, formal checks review defects in invoices and accounting books. Asset analysis investigates irregular links between personal and corporate assets. The concealment of activity through the abuse of corporate forms is also pursued.
On the other hand, actions based on computer analysis use massive data cross-referencing. Tax inspections of companies in 2025 will focus on pursuing the underground economy and abuses in VAT and corporation tax. Finally, there is specific control for large companies, autonomous regions and multinationals.
New priorities in tax inspections for companies
Inspectors will prioritise five critical areas. First, the correct application of tax deductions approved for specific activities. Second, the offsetting of negative tax bases accumulated in previous years. Third, the proper use of tax benefits intended to promote certain economic activities.
Fourth, the verification of related-party transactions between companies in the same group. Fifth, exhaustive VAT control in cross-border transactions. These inspections use predictive algorithms that identify suspicious patterns using artificial intelligence.
Surveillance is also intensified on companies that report systematic losses but maintain intense commercial activity. Automated systems detect discrepancies between apparent turnover and reported results.
How to prepare for corporate tax inspections
Companies must adopt a proactive strategy in response to increased tax inspections. Organised documentation is the first line of defence. Each transaction must be fully and up-to-date documented.
Regular reconciliation between accounting records and tax returns prevents unpleasant surprises. It is essential to check quarterly that the accounting data matches the VAT and corporation tax returns. Errors detected early can be corrected by filing supplementary returns.
Specialised tax advice is essential in this context. At Confianz, we develop specific protocols for each type of inspection. Our preventive approach identifies risks before they materialise into official requirements.
In addition, we recommend implementing internal controls. Internal review procedures should include invoice verification, deduction validation, and related-party transaction monitoring. Training staff in basic tax issues also reduces unintentional errors.
Finally, maintaining fluid communication with the Tax Agency facilitates the resolution of incidents. Transparency and collaboration during the inspection process often result in lower penalties or even their total elimination.
Tax inspections will continue to intensify in 2025. However, well-prepared and properly advised companies can face these controls with confidence. The key lies in prevention, adequate documentation, and specialised professional advice.