Summer is here, but the Tax Agency’s inspection machinery doesn’t take a break. In fact, in the middle of July 2026, the summer campaign of in-person and digital inspections was launched. The big news this year isn’t the traditional surprise visits to businesses, but the rollout of the new 2026 Tax Agency controls on automated payment flows: corporate Bizum, payment gateways, and point-of-sale (POS) terminals. ☀️
At Ruiz & Associates we analyze what the tax authorities are looking for this summer and how to protect your business’s accounting to avoid automated requests when you return from vacation.
💳 The end of anonymity in digital payments and Bizum
Financial transparency regulations have taken a significant leap forward. The tax authorities no longer depend on banks reporting suspicious transactions at the end of the year; they now have direct access to the records of instant payment platforms. Self-employed individuals and companies that regularly use Bizum or similar platforms as a payment method are under scrutiny. 📲
The most common mistake is failing to properly link these quick incomes to their corresponding issued invoices. In this scenario, the tax authority’s algorithmic audit immediately detects the discrepancy between bank account transactions and the income declared in the quarterly VAT return, which is due this coming Monday, July 20th.
🌐 E-commerce and the new transparency directives
If your company sells products or services online, the changes to tax controls in 2026 directly affect you. E-commerce and service intermediary platforms already report under a standard of full transparency, cross-referencing data at the European level. 🇪🇺
Inspectors are actively looking for three discrepancies:
- Cross-sales not declared in Community VAT.
- Payment gateways (such as Stripe or PayPal) whose balances are not reflected daily in the company’s official accounts.
- Lack of integration of these sales channels with mandatory electronic invoicing systems.
The technical solution requires the use of professional management software such as Holded or ContaSol to unify all sources of income in a single approved digital record book.
You can consult the information notes on the control of digital activities on the official portal of the Tax Agency.
🛡️ What to do in the event of a summer discrepancy?
Proactivity remains the most effective shield for business owners. If, during this quarter’s tax preparation, you discover that you have failed to record digital payments from previous months, the current regulatory framework offers a safeguard.
By invoking the right to make a mistake, it’s possible to submit a voluntary regularization before receiving notification from the Spanish Tax Agency (AEAT). This avoids the opening of penalty proceedings and demonstrates the company’s good faith in the contract with the Administration. The key, as always, is to get ahead of the algorithm. ✅
🏢 Rigor and summer tranquility with Ruiz & Asociados
At Ruiz & Associates, we have over 30 years of experience protecting businesses against the most demanding regulatory changes. Tax audits in 2026 shouldn’t be a cause for concern if your accounting structure is well-designed and overseen by experts. 🤝
Nuestro equipo técnico aprovecha estas semanas de julio para auditar la correlación entre sus TPV, cuentas digitales y libros fiscales, garantizando un verano tranquilo y un cumplimiento normativo impecable.
Do you sell online or collect payments through digital platforms and want to secure your quarterly tax return? At Ruiz & Associates, we safeguard your tax peace of mind. Contact our firm today and leave the oversight of your assets in the hands of established experts. 🚀
