Tax authorities in Portugal and Spain implement new digital and enforcement measures

Tax authorities in Portugal and Spain are implementing new measures to modernize digital management and tighten fiscal oversight.

In Portugal, the Tax and Customs Authority has expanded its ATGO mobile application. Originally launched in 2022 for independent professionals, the app now includes functionality for companies. It allows users to issue and consult invoices in real time, register professional expenses via QR codes, file periodic VAT declarations, and monitor business income statistics directly from smartphones.

In Spain, the Tax Agency is strengthening its 2026 Tax and Customs Control Plan, specifically targeting fiscal residence verification. The agency aims to monitor creators, such as YouTubers and streamers, to ensure they are correctly registered as residents. Authorities plan to use lifestyle indicators—including social media posts, gym memberships, and local spending—to determine if an individual's center of vital and economic interests remains in Spain, regardless of their official nationality or secondary residences in jurisdictions like Andorra.