Spain's Tax Agency moves to increase control over commissions and AI use

The Spanish Tax Agency (Agencia Tributaria) is preparing a reform to increase oversight of commissions, variable remuneration, and special economic rights. The proposed measure involves modifying several informative models, such as Model 190, to obtain more precise data regarding the recipients, purposes, and amounts of these payments subject to withholding.

Experts in taxation and data protection have raised concerns regarding the growing technological asymmetry between the Tax Agency and taxpayers. The deployment of artificial intelligence and massive data processing is transforming fiscal control, but specialists warn that the opacity of selection algorithms may undermine constitutional guarantees and the right to defense.

Critics note that recent legislative projects aim to strengthen the legal protection of the Tax Agency’s automated and algorithmic systems. While these tools increase collection efficiency and the ability to identify complex financial operations, they may leave taxpayers with little visibility into the criteria used to trigger inspections or sanctions.