{"id":3648,"date":"2026-01-15T08:34:58","date_gmt":"2026-01-15T08:34:58","guid":{"rendered":"https:\/\/ribesalat.com\/?p=3648"},"modified":"2026-01-29T08:24:57","modified_gmt":"2026-01-29T08:24:57","slug":"hacienda-inspection-for-businesses","status":"publish","type":"post","link":"https:\/\/ribesalat.com\/en\/hacienda-inspection-for-businesses\/","title":{"rendered":"Is your business prepared for a Hacienda inspection?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A <strong>Hacienda inspection <\/strong>is one of the situations that causes the greatest concern for any business. Not only because of the potential penalties, but also due to <strong>the time, resources and stress<\/strong> involved in facing an in-depth tax review process. However, with proper preparation, well-organised management and the support of specialists, an inspection doesn&#8217;t have to become a problem.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below, we explain step by step,<strong> what a Hacienda inspection actually is,<\/strong> how you are notified, when it usually begins, what documentation may be requested and how to prepare to deal with it calmly. At <strong>Rib\u00e9Salat<\/strong>, a global insurance and reinsurance broker, we are ready to help you manage the business risks that may be affected by this type of process, particularly in relation to<strong> non-payment, liability and business continuity.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What is a <\/strong><strong>Hacienda inspection<\/strong><strong>?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Hacienda inspectionis a <strong>verification and audit carried out by the<\/strong> <a href=\"https:\/\/sede.agenciatributaria.gob.es\/\" target=\"_blank\" rel=\"noopener\"><strong>Spanish Tax Agency<\/strong><\/a><strong> (AEAT)<\/strong> <strong>of the tax situation<\/strong> of a company or self-employed professional. Unlike a simple limited review or an information request, an inspection may cover:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Several taxes<\/strong> (VAT, Corporation Tax, personal income tax for professionals, withholdings, etc.).<\/li>\n\n\n\n<li><strong>Several tax years<\/strong> (usually up to four non-time-barred years).<\/li>\n\n\n\n<li><strong>All of the company\u2019s transactions during the period under review.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The aim of the tax authorities is to <strong>check<\/strong> that the company has correctly declared its income, expenses, deductions and formal obligations. If significant discrepancies are detected, they may propose additional tax assessments, late-payment interest and, in certain cases, penalties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For your business, a Hacienda inspection represents, above all, an <strong>organisational and risk management challenge<\/strong>: it requires gathering documentation, justifying transactions, dealing with inspectors and, in some cases, facing unexpected <a href=\"https:\/\/ribesalat.com\/en\/credit-facility-boosts-corporate-cash-flow\/\">cash flow<\/a> adjustments if tax debts or penalties arise.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>When are you subject to a Hacienda inspection?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to understand that there is no single reason or fixed pattern, but there are some factors that can increase the likelihood of being selected for a review. Among the most common are:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Differences that stand out between returns<\/strong>: for example, inconsistencies between declared VAT and informative forms, or data that does not match the information the Tax Agency has from your clients and suppliers.<\/li>\n\n\n\n<li><strong>Unusual profit margins<\/strong>: very low or very high compared to the industry average can attract attention.<\/li>\n\n\n\n<li><strong>Transactions with foreign entities<\/strong>: especially if there are transfer prices, intra-group invoicing or complex structures.<\/li>\n\n\n\n<li><strong>Activity in sectors considered high-risk<\/strong> by the Tax Administration.<\/li>\n\n\n\n<li><strong>Repeated formal errors<\/strong> in returns, late filings or recurring tax debts.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In many cases, selection is carried out in an <strong>automated<\/strong> way, based on data cross-checks and risk models designed by the AEAT itself. Other times, it results from complaints, received information or specific tax monitoring plans.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to remember that <strong>a Hacienda inspection does not, by itself, mean you have done something wrong<\/strong>. It is a control power of the Administration.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How are you notified of a Hacienda inspection?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Notification usually occurs in the following ways:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Electronic notification<\/strong> at the Enabled Electronic Address (DEH\u00fa) or your AEAT electronic mailbox, mandatory for most companies and professionals.<\/li>\n\n\n\n<li><strong>Paper notification<\/strong> sent to the registered tax address, in cases where this is still possible.<\/li>\n\n\n\n<li>Exceptionally, <strong>hand delivery<\/strong> by an official of the Administration, with official identification.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The notification will specify:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>That inspection proceedings<strong> are being initiated<\/strong>.<\/li>\n\n\n\n<li>The <strong>scope<\/strong> of the inspection (taxes and periods affected).<\/li>\n\n\n\n<li>The <strong>date, place and time<\/strong> of the first appearance or visit.<\/li>\n\n\n\n<li>The identification of the <strong>inspection unit<\/strong> and the officials involved.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It is essential that your company has <strong>strict control over electronic notifications<\/strong>. Failing to check them on time may mean deadlines pass without your effective knowledge, with the risk of losing opportunities to provide documentation or submit statements.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Likewise, having internal procedures and the support of a specialised adviser is key to detecting and managing any communication related to a <strong>Hacienda inspection<\/strong> in a timely manner.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What do they request in a Hacienda inspection?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The answer to this question will depend on the specific scope, but in a Hacienda inspection they usually request:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Complete accounting<\/strong> for the reviewed periods: journals, ledgers, balances, profit and loss accounts, etc.<\/li>\n\n\n\n<li><strong>VAT records<\/strong>, both for issued and received invoices.<\/li>\n\n\n\n<li><strong>Invoices and proof<\/strong> of income and expenses, including contracts, delivery notes, bank statements and other supporting documents.<\/li>\n\n\n\n<li><strong>Payroll, social security and employment contracts<\/strong>, to verify withholdings and personal income tax.<\/li>\n\n\n\n<li><strong>Filed tax forms<\/strong> (VAT, Corporation Tax, withholdings, informative forms such as 347, 349, etc.).<\/li>\n\n\n\n<li><strong>Specific documentation<\/strong> for certain transactions: intra-group loans, significant sales, international operations, etc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The inspector may request documentation, summon you for interviews, request access to your IT systems and, in certain cases, carry out on-site checks at your workplace.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, it is essential that your company has <strong>organised and accessible document management<\/strong>, and that there is smooth coordination between administration, accounting, tax and management teams. Good preparation will make the difference between a smooth inspection and a complicated, prolonged experience.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Basic phases of a Hacienda inspection<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although each case may have its unique characteristics, a <strong>Hacienda inspection<\/strong> usually follows a similar structure:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Start of proceedings<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The inspection formally begins with the notice of initiation. From that moment:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The prescription of the affected periods is interrupted.<\/li>\n\n\n\n<li>Initial deadlines and documentation requirements are set.<\/li>\n\n\n\n<li>The company\u2019s representatives before the inspection are designated (usually tax advisers, lawyers or company personnel with sufficient powers).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Requests and verifications<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In this phase, the Administration will request documentation and clarifications. The following may take place:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>In-person appearances<\/strong> at the AEAT offices.<\/li>\n\n\n\n<li><strong>Visits to the company\u2019s premises<\/strong>, especially when the actual activity or use of certain assets is being reviewed.<\/li>\n\n\n\n<li><strong>Exchange of correspondence<\/strong> through the Electronic Headquarters.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The company must submit the requested documentation within the established deadlines, being able to request justified extensions when the complexity requires it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Draft assessment<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Once the inspection deems that it has sufficient information, it may issue a <strong>draft assessment<\/strong>. This will detail:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The facts and legal grounds observed.<\/li>\n\n\n\n<li>Adjustments to the tax bases or declared amounts.<\/li>\n\n\n\n<li>Amounts to be paid or refunded, with late-payment interest.<\/li>\n\n\n\n<li>Possible proposed tax penalties, if an infraction is identified.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The company has the right to <strong>submit statements<\/strong> and provide new documentation or arguments in defence of its position.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Final settlement and appeals<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After analysing the statements, the inspection will issue a <strong>final assessment<\/strong> and, where appropriate, a penalty agreement. From that point, deadlines are opened to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pay the debt or request deferrals\/instalments, if the regulations allow.<\/li>\n\n\n\n<li>File <strong>appeals or claims<\/strong> through administrative or economic-administrative channels.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This is a critical moment for the company\u2019s treasury and financial planning. For this reason, many companies integrate these types of contingencies into their <strong>overall risk management<\/strong> and consider solutions such as specific insurance (for example, directors\u2019 liability) or coverage against <a href=\"https:\/\/ribesalat.com\/en\/selecting-non-payment-insurance\/\">non-payments<\/a> that may be affected by financial strains resulting from tax adjustments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>How to prepare before a Hacienda inspection<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The best way to deal with a <strong>Hacienda inspection<\/strong> is to prepare your business&#8217;s fiscal and documentary organisation beforehand. Some practical recommendations:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Document organisation and traceability<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Make sure all your accounting and tax documentation is:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Centralised<\/strong> in secure systems.<\/li>\n\n\n\n<li><strong>Classified<\/strong> by fiscal years and transaction types.<\/li>\n\n\n\n<li><strong>Backed up<\/strong> (copies) to avoid losses.<\/li>\n\n\n\n<li><strong>Quickly accessible<\/strong>, both digitally and, if necessary, on paper.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Good traceability helps justify transactions during the inspection and reduces response time to requests.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Periodic review with external advisors<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Carrying out <strong>preventive tax reviews<\/strong> with independent external advisers allows you to detect potential risks or doubtful interpretations in time and correct them before a Hacienda inspection occurs. This is not about seeking aggressive structures, but about ensuring solid and well-documented compliance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Internal team training<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Those in charge of administration and accounting should know:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The AEAT\u2019s <strong>main criteria<\/strong> for your sector.<\/li>\n\n\n\n<li><strong>Formal obligations<\/strong> (deadlines, forms, books, etc.).<\/li>\n\n\n\n<li><strong>Communication channels<\/strong> with the Administration.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Internal training reduces formal errors and makes it easier for the company to respond quickly when an inspection begins.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Risk management and supplementary insurance<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An inspection can result in adjustments that affect your cash flow and, consequently, your ability to meet commitments to suppliers, clients or financial institutions. At <strong>Rib\u00e9Salat<\/strong> we help you with:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/ribesalat.com\/en\/products\/credit\/\">Client non-payment insurance<\/a><\/strong>, which protects you against default and commercial insolvency, reducing the impact of internal financial pressures.<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/ribesalat.com\/en\/civil-liability-of-directors-and-managers-do\/\">Professional and directors\u2019 liability insurance (D&amp;O)<\/a><\/strong>, which can be relevant in contexts where management decisions are questioned (always within the limits and coverages set out in each policy).<\/li>\n\n\n\n<li><strong><a href=\"https:\/\/ribesalat.com\/en\/products\/property\/\">Property and business insurance<\/a><\/strong> (such as office, retail or industrial insurance) that helps maintain operational stability while complex processes such as an inspection are managed.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Although these products do not replace tax compliance or cover tax penalties not insurable by law, they form part of a <strong>comprehensive business protection strategy<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>What to do if you have been notified of a Hacienda inspection<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your company has already received notification of a <strong>Hacienda inspection<\/strong>, the key steps are:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Review the notification in detail<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Carefully analyse:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The <strong>scope<\/strong> (taxes and periods).<\/li>\n\n\n\n<li>The <strong>start date<\/strong> and the deadlines for submitting documentation.<\/li>\n\n\n\n<li>The <strong>place of appearance<\/strong> and contact details of the inspection team.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Sharing the notification immediately with your tax and legal advisers is essential to plan your response.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Appoint a liaison with the Tax Administration<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">It is advisable to have a <strong>point of contact<\/strong> (internal or external) to coordinate all interactions with the inspection: submission of documentation, clarifications, appearances, etc. This helps avoid contradictory messages and errors due to lack of coordination.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Prepare the documentation methodically<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Organise the required documentation:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Following the <strong>order of the requests<\/strong>.<\/li>\n\n\n\n<li>Clearly indicating what corresponds to each year and each tax.<\/li>\n\n\n\n<li>Adding, when useful, <strong>supplementary explanations<\/strong> that help clarify certain transactions (for example, restructurings, changes in accounting criteria, etc.).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A structured response conveys professionalism and can expedite the inspection process.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Analyse the potential financial impact<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Although the outcome is unknown at the start, it is advisable to assess different <strong>economic impact scenarios<\/strong>, especially if the inspection questions significant items. This foresight helps with cash flow decisions, negotiations with financial institutions and liquidity protection.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In this analysis, our team helps you review whether your <strong>client non-payment insurance<\/strong> and other coverages are aligned with the current reality of your company and a possible scenario of financial stress.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>The importance of non-payment insurance in an inspection context<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Although there is no direct link between insurance and the <strong>Hacienda<\/strong> <strong>inspection<\/strong> itself, the reality is that many organisations undergoing intensive tax reviews may experience:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cash flow deviations<\/strong> if unexpected settlements arise.<\/li>\n\n\n\n<li><strong>Delays in receiving payments<\/strong> from clients who are also experiencing financial strain.<\/li>\n\n\n\n<li><strong>The need to prioritise payments<\/strong> and renegotiate deadlines.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">For this reason, having <strong>client non-payment insurance<\/strong> will be decisive, as it:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Protects you, within the terms of the policy, against the risk of <strong>insolvency<\/strong> or default by specific commercial debtors.<\/li>\n\n\n\n<li>Facilitates the <strong>risk analysis<\/strong> of your client portfolio, thanks to the information services typically included with this type of solution.<\/li>\n\n\n\n<li>Helps <strong>stabilise your cash flows<\/strong>, which is critical if you are facing payments resulting from an inspection.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Prepare your business today for tomorrow<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Hacienda inspection<\/strong> is part of the natural control environment in which companies operate in Spain. You can&#8217;t prevent the Administration from exercising its powers, but you can:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minimise risks through <strong>solid and well-documented tax compliance<\/strong>.<\/li>\n\n\n\n<li>Improve response capability through <strong>organised internal processes<\/strong> and good advisory support.<\/li>\n\n\n\n<li>Protect the economic stability of the business through <strong>professional risk management<\/strong>, including client non-payment and other insurable contingencies.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">In this context, <strong>Rib\u00e9Salat <\/strong>is your trusted partner to help you design a <strong>comprehensive protection strategy<\/strong>, combining advice on client non-payment insurance, home insurance for partners or directors who require it, and other products for businesses and individuals.If you want to assess how prepared your business is to face a possible Hacienda inspection from the perspective of risk management and insurance, we encourage you to <strong>get in <a href=\"https:\/\/ribesalat.com\/en\/contact\/\">touch<\/a><\/strong> with the <strong>Rib\u00e9Salat<\/strong> team.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discover how to face a Hacienda inspection in your business, what they may request, and how to prepare with the expert support of Rib\u00e9Salat.<\/p>\n","protected":false},"author":15,"featured_media":3497,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[36],"tags":[],"class_list":["post-3648","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-risk-management"],"_links":{"self":[{"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/posts\/3648","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/comments?post=3648"}],"version-history":[{"count":1,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/posts\/3648\/revisions"}],"predecessor-version":[{"id":3649,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/posts\/3648\/revisions\/3649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/media\/3497"}],"wp:attachment":[{"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/media?parent=3648"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/categories?post=3648"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ribesalat.com\/en\/wp-json\/wp\/v2\/tags?post=3648"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}