Resolutions on the organization and allocation of functions in the areas of Customs and Special Taxes and Financial and Tax Inspection

On 3 July 2026, the Official State Gazette (BOE) published two resolutions issued by the Presidency of the State Tax Administration Agency (AEAT). These resolutions amend the internal organization and the attribution of functions within the Customs and Special Taxes division as well as the Financial and Tax Inspection division. The changes aim to streamline administrative structures, improve coordination between customs enforcement and tax inspection, and align resources with emerging tax challenges. The measures include the reassignment of certain supervisory duties, the creation of specialized units for high‑risk sectors, and the updating of procedural guidelines to reflect recent legislative reforms. By publishing these resolutions, the AEAT signals its commitment to modernizing operational workflows, strengthening the fight against tax evasion, and ensuring that the tax administration can respond effectively to both domestic and international regulatory developments. Stakeholders, including tax professionals and businesses, are advised to review the newly published texts to understand the impact on compliance requirements and to prepare for any procedural adjustments necessary for continued adherence to Spanish tax law.

https://sede.agenciatributaria.gob.es/Sede/en_gb/todas-noticias/2026/julio/3/resoluciones-sobre-organizacion-atribucion-funciones-tributaria.html