Effective 9 October 2026, the Spanish Labor Inspectorate (Inspección de Trabajo) and the Tax Agency (AEAT) have renewed and expanded their collaboration agreement, significantly broadening the scope of automatic data exchange concerning self-employed workers and businesses. The updated protocol now includes detailed information on new registrations (altas) in the Special Regime for Self-Employed Workers (RETA), contribution bases, and sanctioning records. This enhanced interoperability aims to detect discrepancies between declared labor conditions and taxable income, targeting undeclared work and social security fraud.
Key Takeaways
- Real-Time Cross-Referencing Enabled: The Tax Agency will now receive structured, periodic data feeds on RETA registrations and contribution bases, allowing immediate comparison with VAT and income tax declarations.
- Sanction Data Shared: Information on labor sanctions imposed on businesses will be accessible to tax inspectors, providing leads for potential tax audits on unreported income or incorrect expense deductions.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement