Banking & Finances
How to handle Spanish tax audits and inspections as a foreigner
What happens when the Agencia Tributaria checks your taxes, how to respond to a letter, which deadlines apply and how to appeal as a foreign resident.
Updated: October 2026
A letter from the Agencia Tributaria (AEAT) can be unsettling, especially if you are still learning how Spanish taxes work. This guide is for foreign residents, freelancers and property owners who have been contacted by the Spanish tax office, or want to be prepared. You will learn the difference between a simple check and a full inspection, how to respond, which deadlines matter and how to appeal.
Audit, check or inspection: what is the difference?
Most contact from the tax office is not a full audit. Spanish tax law (Ley 58/2003, General Tributaria) sets out several procedures, and it helps to know which one you are in, because the rules and time limits differ.
- Requerimiento (request for information): the office asks you to send a document or explain an item on your return. Often this is the whole matter.
- Comprobación limitada (limited check): a desk review by the management department, usually about specific items such as a deduction, rental income or a missing return. The maximum duration is six months.
- Inspección (inspection): a deeper review carried out by the inspection department, which can cover several taxes and years. The general maximum duration is 18 months, extended to 27 months in certain larger or more complex cases.
The letter you receive states which procedure has been opened, which tax and which years are covered. Read that part first.
Why foreigners get contacted
Foreigners are not targeted as a group, but some situations are more likely to trigger questions. The tax office cross-checks your return with data from banks, employers, notaries, land registries and, through automatic exchange of information, tax authorities in other countries.
- Foreign income (pensions, salaries, dividends) that does not appear on your Spanish return
- Foreign bank accounts or assets that were not declared on Modelo 720 when required
- Rental income from a Spanish property that was not declared, or non-resident tax that was not paid
- Doubts about your tax residence, for example if you spend more than 183 days a year in Spain but file as a non-resident
- Freelance (autónomo) invoices and VAT returns that do not match each other
How to respond step by step
- Check that it is genuine. Official notifications arrive by registered post or in your electronic mailbox at the AEAT Sede or DEHú. Be wary of emails or text messages asking you to click a link or pay; the tax office does not ask for card details that way.
- Note the deadline. The letter states how long you have to reply, often ten working days for a request for documents. If you are signed up for electronic notifications (mandatory for companies), a notification you do not open within ten calendar days is treated as delivered, so the deadline still runs.
- Gather the documents asked for and nothing more than what is relevant. Keep copies of everything you hand over.
- Reply through the official channel mentioned in the letter, usually the online Sede using your digital certificate, Cl@ve or a reference number, or in person with an appointment. Keep the registration receipt.
- Ask for more time if you need it. You can request an extension before the deadline ends, explaining why (for example, waiting for documents from abroad).
- Read the proposal carefully. At the end of a check you normally receive a proposal (propuesta de liquidación) and a period to submit comments (alegaciones) before the final decision.
Documents you may be asked for
- Spanish and foreign bank statements
- Employment contracts, payslips, pension statements or freelance invoices
- Proof of residence: padrón certificate, rental contract, utility bills, travel records
- A tax residence certificate from another country, if you claim to be resident there
- Purchase and sale deeds, receipts for deductible expenses and proof of foreign tax paid
The general limitation period for tax debts in Spain is four years, so keep your records for at least that long, counted from the end of the filing period of each return. Keep documents about property purchases and investments for as long as you own the asset, plus four years.
Possible outcomes and how to appeal
A check can end with no changes, or with an assessment (liquidación) of extra tax plus late-payment interest. If the office considers that you committed a tax offence, a separate penalty procedure is opened. Penalties can be reduced if you accept the assessment and pay within the deadline, so ask your adviser to calculate this before deciding whether to agree.
| Option | Where | Deadline |
|---|---|---|
| Recurso de reposición (optional) | The same office that issued the decision | One month from notification |
| Reclamación económico-administrativa | Regional or central economic-administrative tribunal (TEAR/TEAC) | One month from notification |
| Court appeal | Contentious-administrative courts | After the tribunal route is exhausted |
Appealing does not automatically stop the debt from being collected. To suspend payment while you appeal, you normally have to request it and offer a guarantee.
Modelo 720 and foreign assets
Tax residents must file Modelo 720 by 31 March if they hold more than 50,000 euros in one of three categories abroad: bank accounts, securities and investments, or real estate. In January 2022 the Court of Justice of the European Union ruled that the old, very high fixed penalties for late or missing 720 returns broke EU law, and Spain changed the system. However, undeclared foreign income can still be assessed, so if you have missed a 720 or not declared foreign income, get advice and consider correcting it voluntarily before the tax office contacts you.
Practical tips for expats
- Never ignore a letter, even if you have moved abroad. Keep your address up to date with the tax office.
- Get a digital certificate or Cl@ve so you can read notifications and reply online.
- Use a qualified adviser (asesor fiscal, gestor or tax lawyer) for inspections or anything involving foreign income. Many work in English.
- Stay factual and polite. Answer exactly what is asked and put your explanations in writing.
For the basics of income tax, residence and the main returns, read our guide to understanding the tax system in Spain.
Useful links
- Agencia Tributaria – official tax office website and online Sede
- Understanding the tax system in Spain
- Property taxes for foreign owners in Spain
- Investment strategies for expats in Spain
FAQ: Spanish tax audits
How do I know the letter is really from the tax office?
Genuine notifications arrive by registered post or in your electronic mailbox on the AEAT Sede or DEHú, and include a secure verification code. If in doubt, log in to the Sede yourself rather than clicking a link.
How many years back can the tax office check?
The general limitation period is four years from the end of the filing period for each return. It can be interrupted, for example when a check is opened.
Do I need to speak Spanish?
Procedures are run in Spanish (or a co-official language). If your Spanish is limited, use an adviser who can reply on your behalf with a signed authorisation.
What happens if I ignore the letter?
The procedure continues without you. You may be fined for not cooperating, and the tax office can issue an assessment based on the data it has and later collect the debt from your bank accounts.
Can I appeal if I disagree?
Yes. You can file a recurso de reposición with the same office or go straight to the economic-administrative tribunal, in both cases within one month of being notified.
Disclaimer: This article is general information only and is not tax or legal advice. Procedures and deadlines can change – always check your notification and the Agencia Tributaria, or consult a qualified adviser, before you act.
