Receiving a notification from the Spanish Tax Agency tends to cause uncertainty among the self-employed (autónomos). However, a Tax Agency inspection of self-employed workers does not necessarily mean an offence has been committed. In many cases, it is simply part of the routine control activities the Administration carries out to check that tax obligations have been met correctly.

Understanding how the procedure works, what the taxpayer’s rights and obligations are, and how to act from the very first moment allows you to face a tax inspection with greater peace of mind and reduce the risk of complications.

What is a tax inspection of self-employed workers in Spain?

A tax inspection is a procedure through which the Spanish Tax Agency (Agencia Estatal de Administración Tributaria, AEAT) verifies that a taxpayer has correctly met their tax obligations.

Its purpose is to check that the tax returns filed comply with tax legislation and properly reflect the taxpayer’s actual economic situation. To do so, the Administration may request the documentation needed relating to the professional activity and carry out whatever checks are appropriate.

It is important to distinguish an inspection from other procedures, such as information requests or limited verification procedures. Although all of them aim to verify compliance with tax obligations, a full inspection gives the Administration wider powers of verification and is carried out under the inspection procedure set out in the General Tax Law (Ley General Tributaria, LGT). The most relevant practical difference lies in the examination of accounting records: in a limited verification, the management bodies cannot examine the business accounts unless the taxpayer voluntarily provides them (article 136.2 LGT), whereas the Inspectorate can require and examine them (articles 141 and 142 LGT).

Why might the Tax Agency inspect you?

The Tax Agency does not publish a closed list of reasons for opening an inspection. Taxpayers are selected through risk-analysis systems that cross-check available data and flag situations that call for closer review.

These proceedings can be triggered when there are discrepancies between the figures declared and the information held by the Administration, when certain transactions require a specific check, or as a result of the annual tax control plans.

In any event, any self-employed person can be subject to a tax inspection, even if they have correctly met all their tax obligations.

How does an inspection begin?

The inspection procedure is opened by means of a notice from the Tax Agency (article 147 LGT). This informs the taxpayer of the taxes and tax years under review, the scope of the proceedings, and the documentation to be provided. The notice of commencement must also state the maximum duration applicable to the procedure.

Exceptionally, an inspection may also begin when Tax Agency officials attend the place where the business activity is carried out, always within the limits set by current legislation.

From that point on, it is advisable to review the notice carefully and prepare the requested documentation within the deadline given. That deadline cannot be shorter than ten working days from the day after the notice is served. It is also worth keeping an eye on the electronic notifications inbox: if ten calendar days pass without it being accessed, the notice is deemed rejected and the procedure carries on regardless.

How does an inspection proceed?

Once the procedure has started, the Tax Agency reviews the documentation provided and carries out the checks needed to verify correct compliance with tax obligations.

During this process, further clarifications or documents may be requested, and official records (diligencias) may be drawn up to leave evidence of the actions taken. These records form part of the administrative file, although they do not amount to a final decision.

Once the checks are complete, the Administration will notify the outcome of the inspection. If it considers that tax has been paid correctly, the procedure ends with no adjustment. Otherwise, it will notify a proposed assessment (propuesta de liquidación), against which the taxpayer can submit whatever objections they see fit before the final decision is issued.

That proposal is set out in a report (acta), which can be of three types: with agreement, by consent, or in disagreement (articles 155 to 157 LGT). This is not a mere formality, since it affects both the right of appeal and any reductions available on a possible penalty.

Rights and obligations of the self-employed taxpayer

During an inspection, the taxpayer is under an obligation to cooperate with the Administration and to provide whatever documentation is needed for the proceedings.

At the same time, the law grants important guarantees. These include the right to know the scope of the inspection, access the file, make submissions, provide whatever evidence they see fit, be assisted by a tax adviser or lawyer, and appeal the decision if they disagree with it.

Much as with self-employed social security contributions, keeping up with your formal obligations on an ongoing basis reduces the risk of a tax inspection ending in an adjustment. Maintaining a cooperative attitude and having specialist advice from the outset usually makes the procedure run more smoothly and reduces the risk of mistakes.

How long can a tax inspection last?

The length of an inspection depends on how complex the procedure is, although the General Tax Law sets maximum time limits that the Administration must respect.

As a general rule, inspection proceedings must be concluded within a maximum of 18 months from the notice of commencement. This period can be extended to 27 months in certain cases set out in the legislation, such as where the taxpayer’s annual turnover is equal to or above the threshold required for a statutory audit (currently €5.7 million), or where the taxpayer belongs to a group under the fiscal consolidation regime or the special regime for groups of entities subject to review (article 150.1 LGT). In practice, for a self-employed person the applicable limit will almost always be 18 months.

Added to that count are any legally provided suspension periods and periods of inactivity that the taxpayer may request, up to a maximum of 60 calendar days, in order to organise their documentation or deal with personal circumstances. Failing to meet the maximum time limit does not make the procedure lapse, but it does mean the notice of commencement stops interrupting the limitation period, which can have consequences for older tax years.

In any case, many inspections are concluded within a shorter period when the documentation is well organised and the proceedings are limited to specific matters.

Which tax years can the Tax Agency review?

As a general rule, the Tax Agency can review tax obligations for the last four non-time-barred years, since the Administration’s right to determine the tax debt becomes time-barred after four years. That period is counted from the day after the voluntary filing deadline ends, not from the close of the tax year, and it starts again every time an action is taken with the taxpayer’s formal knowledge.

However, the legislation allows certain items with effects on later tax years to be reviewed, such as negative taxable bases or certain deductions, even where they arose in earlier years. In these cases the period is extended: the right to review tax bases or amounts pending offset and deductions pending application becomes time-barred after ten years (article 66 bis LGT). It is therefore advisable to keep tax records for the legally required period and, where transactions have long-term effects, for a longer period still.

Can the Tax Agency carry out an inspection without prior notice?

Yes, although only in the cases provided for by law.

The Tax Agency may attend the place where the self-employed person carries out their activity to open inspection proceedings. However, if access affects a constitutionally protected home, the taxpayer’s consent or the corresponding judicial authorisation will be required, in accordance with current legislation and case law.

Following the reform introduced by Law 11/2021, article 113 LGT requires any request for judicial authorisation to be duly justified and to state the purpose, necessity and proportionality of the entry, and allows it to be requested and granted before the formal start of the procedure. In any case, a distinction must be drawn between a constitutionally protected home (the dwelling, or the part of premises reserved for private life) and business premises open to the public, access to which does not require judicial authorisation.

In any inspection proceeding, the Administration must respect the taxpayer’s rights and act within the limits set by the General Tax Law.

What happens if the Tax Agency finds irregularities?

If, following the inspection, the Tax Agency considers there are differences between the tax actually paid and the tax due under the legislation, it may settle the situation by assessing the outstanding amounts, together with any late-payment interest due.

Where it also finds a tax offence, it may open the corresponding penalty proceedings. Whether a penalty is imposed will depend on the circumstances of each case and on the General Tax Law. Offences are classed as minor, serious or very serious, and penalties for failing to pay generally range between 50% and 150% of the amount unpaid.

Significant reductions can apply to these penalties, updated by Law 11/2021: 65% for reports with agreement, 30% for reports by consent, plus a further 40% for prompt payment where payment is made within the voluntary period and no appeal is lodged. The prompt-payment reduction can be combined with the consent reduction, but not with the agreement reduction.

If the taxpayer disagrees with the decision, they may lodge whatever appeals or claims are legally available. As a general rule, this means an appeal for reconsideration or an economic-administrative claim before the Regional Economic-Administrative Tribunal, within one month of the notice. This should be weighed up carefully, since lodging an appeal means losing the reductions for consent and prompt payment.

How to face a tax inspection of self-employed workers with peace of mind

The best way to face an inspection is to act in an organised way and within the time limits set.

On receiving a notice from the Tax Agency, it is advisable to review its contents carefully, prepare the documentation requested, and respond only to what is asked. Keeping well-organised accounting records and properly retaining supporting documentation makes the proceedings run more smoothly and reduces the risk of complications. Part of that organisation involves being clear about which tax-deductible expenses you can properly justify in your business, since this is precisely where checks tend to focus.

If, on reviewing your situation, you spot a mistake of your own, it is best to act before receiving any notice: voluntary regularisation allows the penalty to be replaced by the surcharges set out in article 27 LGT (1% plus a further 1% for each full month of delay during the first year and, after twelve months, 15% plus late-payment interest). Once the start of proceedings has been notified, that option is no longer available.

Likewise, having the support of a tax adviser from the start of the procedure allows requests to be dealt with more confidently, properly defends the taxpayer’s interests, and helps avoid mistakes that could complicate the inspection.

Ultimately, professional advice is key to anticipating potential issues, ensuring correct compliance with tax, employment and accounting obligations, and facing any tax inspection of self-employed workers with greater confidence.

At Blegal we support businesses with a multidisciplinary team of specialist professionals, offering a close, personalised service focused on prevention. Our aim is for every client to make decisions with peace of mind, knowing they have the backing of experts who understand their situation and work to keep their affairs up to date.

Proper planning, rigorous control of processes and the support of specialist professionals are the best guarantee for reducing risk, complying with current legislation, and focusing your efforts on growing and developing your business.

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