- The threshold that activates the interest of the Tax Agency
- What information do inspectors receive?
- Independent and professional, under more supervision
- What happens if Treasury launches an audit
- A change that strengthens digital tax control
Payment by card has established itself as the usual mode of consumption in Spain. Each operation leaves a digital trace that financial entities periodically communicate to the tax administration, allowing increasingly precise control of economic movements.
In this context, the Treasury has strengthened its analysis system and set a new point of attention on the total annual amount of transactions carried out with cards, a data which can be decisive in the opening of tax audits.
The threshold that activates the interest of the Tax Agency
From January 1, exceed the 25,000 euros per year in card payments It places the taxpayer in an area of greater visibility for Treasury control systems. This is not an automatic sanction, but rather a selection criterion for possible controls or requirements.
This amount includes all payments made by debit, credit or prepaid card, regardless of the issuing entity or the type of business in which they are made.
This is not a legal limit, but it is a tax indicator
The Treasury does not prohibit exceeding this figure and does not impose direct consequences in the event of exceeding it. The goal is to identify spending profiles that do not match reported income, a common practice in anti-fraud systems.
When there is a significant difference between what is officially deposited and what is spent by card, the tax administration may initiate verification actions.
What information do inspectors receive?
Banking entities are required to inform the Treasury of the annual movements of their customers. This obligation is framed in the regulations relating to fraud prevention and is articulated through specific information models.
The Tax Administration cross-references this data with personal income tax, VAT or corporate tax returns, thus detecting inconsistencies in an automated manner.
Accumulated payments, not isolated transactions
The analysis does not focus on specific purchases, but on the total annual volume. Small daily expenses, added together throughout the year, can exceed the threshold without the taxpayer’s knowledge.
This control concerns individuals as well as self-employed people and business leaders, particularly those who use the card for personal and professional expenses from the same account.
Independent and professional, under more supervision
In the case of independents, the control is more exhaustive. The Treasury pays particular attention to the consistency between declared income, deducted expenses and the level of consumption reflected in card payments.
A high volume of personal expenses with low income can raise suspicions about the existence of undeclared income.
Importance of Account Separation
Tax advisors recommend separating personal and business accounts. This practice makes it easier to justify movements and reduces the risk of misinterpretations by management.
The lack of separation can complicate an inspection and lengthen verification times.
What happens if Treasury launches an audit
Exceeding the threshold does not automatically result in an in-person inspection. It is common to receive a request for information in which clarification is requested on income, origin of funds or justification for expenses.
If the explanation is consistent and supported by documentation, the procedure can be closed without further consequences.
Documentation and traceability as a defense
Retaining receipts, bank statements and contracts is essential to reliably fulfill any requirements. The traceability of money has become the main criterion for taxation.
In an increasingly digital environment, prevention requires correct declaration of income and rigorous control of expenses.
A change that strengthens digital tax control
Strengthening the analysis of card payments is part of a broader strategy of digitalization of tax control. The Treasury prioritizes early detection of inconsistencies over mass inspections.
With this system, annual card expenses are consolidated as one of the key indicators to assess the real tax situation of taxpayers.
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