Inspecciones de Hacienda por videollamada

That the coronavirus has changed many things in our daily lives is no secret to anyone, and the proof is that Tax inspections by video callhave been the solution chosen by the Tax Agency to carry out the corresponding inspections and comply with its obligations, despite the severe mobility restrictions.

This measure was approved on 17 June after its publication in the Official State Gazette (BOE), is included in Royal Decree-Law 22/2020, and its launch has been expedited to respond to the new scenario left by covid-19. Although it is expected that the realization of inspections of the Treasury by video call will be maintained once the health emergency in which we are located is completed.

This measure comes after the Tax Agency approves the option to register in the cl@ve system by video call,and after performing the first tests, with satisfactory result.

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What are video call Treasury inspections?

Coronavirus has caused face-to-face Treasury inspections to have a lot of difficulty performing, so they have started to be done by videoconference or video call.

What does this mean? That tax agency inspectors may use video calls to carry out inspections,to taxpayers who have suspected tax fraud or there is some kind of doubt.

And this is possible after the government has given the go-ahead to this measure extraordinary,as until now, Treasury inspections had to be done in person. Therefore, two articles of the General Tax Law have been amended to establish that from now on, tax procedures can be carried out through video calling systems.

However, as long as two-way and simultaneous communication is ensured,as well as security and privacy both in the transmission and receipt of documents on both sides.

In addition, cross-videoconference treasury inspections will only be carried out when the taxpayer accepts them and consents,always upon request from the Tax Agency.

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When will Treasury inspections begin by videoconference?

Although there is no official date yet, the Tax Agency says video call inspections will soon begin,and are likely to begin over the next few weeks in a limited number of cases.

First, AEAT will conduct tests with the simplest and fastest inspections,which require the least data and where taxpayers are most accustomed to dealing with the tax, such as self-employed workers or SMEs.

This new system of video call tax inspections will apply to all tax actions and procedures, included in Chapter II of General Tax Law 58/2003 of 17 December.

Advantages of a video call Treasury inspection

The Tax Agency ensures that virtual inspections will have the same legal validity as face-to-face inspections,as they will offer both parties the possibility to exchange documentation or records, and also to electronically sign the diligence.

Inspections will be led by the inspector,who will have to share the screen to show the taxpayer the documents or allow them to access the wording of the documentation at the moment.

All this results in greater agility and time savings,ensuring the safe transmission and receipt of documents, as well as authorship, authenticity and integrity.

Inspecciones de Hacienda por videollamada


In short, that the coronavirus will not free companies from receiving a tax inspection, since from now on there is the possibility of conducting treasury inspections by video call. From now on, there will no longer be excuses for freelancers and/or SMEs to face an inspection.