How to handle Spanish tax audits and inspections as a foreigner

Published: August 2025

Navigating the Spanish tax system can be challenging for expats, especially when facing a tax audit or inspection. Understanding your rights, obligations, and the process is key to avoiding stress and costly mistakes. Here’s a practical guide for foreigners in Spain on how to handle tax audits and what to expect if the Spanish tax authorities (Agencia Tributaria) come knocking.

Why you might be audited in Spain

Spanish tax authorities select cases for audit based on random checks, discrepancies in your tax return, high-value transactions, or information from other countries. Common triggers include unreported income, sudden changes in declared assets, or inconsistencies with bank data.

The audit process explained

• Notification: You’ll receive an official letter (“requerimiento”) by post or via your digital mailbox (Agencia Tributaria).
• Document request: You must provide supporting documents (bank statements, contracts, invoices, proof of residence, etc.) within the deadline stated.
• Meeting or inspection: Sometimes you’ll be invited for an interview or an inspector may visit your home or business.
• Resolution: The authorities will issue a decision—either closing the case or making an adjustment (which may include fines or back taxes).
• Appeal: You have the right to appeal decisions through administrative or legal channels.

Key tips for expats facing a tax audit

• Keep all tax-related documents for at least 4-5 years.
• Respond promptly and politely to any official requests.
• Use a registered tax advisor (find an advisor) if you’re unsure—many specialize in expat cases.
• Don’t ignore letters from Agencia Tributaria, even if you’re abroad.
• Be honest—deliberate fraud is punished severely in Spain.

Common documents you might need

• Bank statements and account summaries (Spanish and foreign)
• Employment contracts or freelance invoices
• Proof of residency (empadronamiento, rental contracts, utility bills)
• Declarations of overseas assets (Modelo 720)
• Receipts for deductible expenses

Useful links

• Agencia Tributaria (Spanish Tax Agency)
• Find a registered tax advisor
• Expatica: Spanish tax system explained

FAQ: Spanish tax audits and inspections

How will I know if I’m being audited? You’ll receive an official notification by post or digitally from Agencia Tributaria. Do I need to speak Spanish to handle an audit? It helps, but you can use a certified advisor or translator if needed. How long does a tax audit take? Most audits are resolved within a few months, but complex cases can take longer. What happens if I ignore the audit? Ignoring official requests can lead to fines, asset freezes, or legal action. Can I appeal a tax decision? Yes, you have the right to appeal administratively or through the courts. Are foreigners targeted more than locals? Not specifically, but expats with foreign income or assets may get extra scrutiny. What is Modelo 720? It’s a declaration of overseas assets, required for residents with more than €50,000 abroad. Do I need a lawyer for a tax audit? Not always, but complex cases or appeals benefit from professional help. What documents should I keep? All tax returns, bank statements, contracts, and proof of residency for at least 4-5 years. Can I get help in English? Many tax advisors in Spain speak English and are experienced with expat cases.

Disclaimer: This article is for informational purposes only. Always consult a professional for specific tax advice.