Motivos para una inspección sorpresa de la AEAT

Among employers and freelancers there is often some fear of receiving an inspection of AEAT,especially if it arrives by surprise and without warning. It doesn’t matter that you have everything in order and follow the instructions to the letter, since that “fear” of a Treasury inspection is always present.

In order not to go through this bad drink and avoid risks it is best not to give reasons to the Treasury to carry out an inspection in our company or business. Although AEAT conducts random inspections, it is true that companies are more likely to be inspected than others.

That’s why, from AYCE Laborytax we want to review the main reasons why an AEAT inspection can surprise your company,so that you have them clear and can be prevented.

Advice for not suffering an inspection of the Treasury? Having the support of a good tax adviser who avoids the existence of mistakes, free your company from irregularities and help you in your tax, labor and accounting planning.

You are interested in:

All details about the Tax Inspections by video call.

Reasons your business may receive an inspection of AEAT:

> Higher-than-income spending level

If you accumulate several months recording more expenses than revenue you are very likely to receive an inspection,and this is the same for both companies and freelancers. The reason? It won’t make much sense that if you’re making little income, you’ve increased expenses for so long.

If your expenses exceed income over time, the Treasury may believe that you are hiding income or that you are deducting more expenses than you should,and the only way you have to check it is through an inspection.

To prove you’re doing things right, keep all invoices and supporting documents to credit your expenses and avoid problems with AEAT.

> Squares between quarterly and annual models

If there are squares between quarterly and annual models when making your statements, it can also be grounds for an AEAT inspection. In fact, this is the main reason for the inspections of the Treasury.

Although it may be a small desist or an involuntary mistake, the Treasury will have no problem taking action and will put you in his sights. Therefore, it is important to present the models correctly. To do this, before presenting them review them and correct any errors. The figure of an Expert Tax Advisor will be key to avoiding these errors.

You are interested in:

The 5 most frequent Treasury fines that come out expensive to the self-employed.

> Intra-Community NIF

If your company trades goods with companies in the European Union, you must apply for the intra-Community VAT number to save VAT on those invoices. Even if you are entitled and not doing anything wrong, the intra-Community IFR application could be a cause for suspicion for the Treasury, so you should not be surprised to receive an inspection.

This Treasury inspection will focus on checking the need for intra-Community VAT number and verifying that you are doing the bills right and properly posting them.

> VAT refund

Another reason to receive an inspection of AEAT might be to accumulate several quarters with a VAT return to be returned. If you have a company you will know that rarely does Hacienda refund us money, let alone do so several times in a row. But if that’s the case, the Treasury is likely to investigate you, to find out why they have to pay you backmoney.

If you haven’t done anything wrong and haven’t acted fraudulently, you can rest easy and not worry.

You are interested in:

Errors in proceedings with the Treasury to which you must pay special attention.

> Random inspection

As we told you at the beginning, nod how well you do things, the Treasury performs random inspections that cannot be foreseen or avoided,as they are literally a lottery.

That is why it is very important to always be warned and have everything in order, to avoid committing irregularities that could detect the Treasury after a random inspection. If it’s all right, you’ll have nothing to fear.

> Don’t file the return

The Treasury knows perfectly well which companies make the declaration and which do not, therefore, not filing the declaration is usually a reason for inspection of AEAT. The Treasury will detect that you have stopped presenting it and, of course, will be on alert.

In these cases, it is common to receive an inspection of the Treasury to verify what has happened: if you have ceased the activity or that the minimum amount has not been reached to make the declaration,… Etc.

Motivos para una inspección sorpresa de la AEAT


These are the main reasons why an AEAT inspection may surprise your business. Keep them very clear and try to keep everything in order to avoid inspection or, if it cannot be avoided, that the Treasury cannot detect any irregularities.

If you want to avoid risks, at AYCE Laborytax we offer you our team of expert tax advisors.