Canary Islands Tax Agency (ATC) 2026 Control Plan

Overview

The Canary Islands Tax Agency (ATC) has officially released its 2026 Control Plan, outlining strategies to enhance taxpayer services and crack down on tax fraud. The plan emphasizes:

• Making information more accessible by improving channels like face-to-face assistance, phone, and online services, including new digital tools.
• Simplifying language in official documents to promote voluntary compliance.
• Boosting civic-tributary education in schools and universities.

Enforcement Strategies

On the enforcement side, the ATC will carry out targeted audits focused on high-risk sectors and behaviors, such as:

• Non-filing
• Misuse of tax benefits
• Fake companies

Special attention goes to:

• Platform-based businesses
• Digital agencies
• Activities like online gambling, where fraud risks are rising.

Control and Compliance

The agency plans to strengthen control over:

• Imports
• Excise taxes
• Environmental duties

Including:

• Verifying customs declarations
• Addressing illegal import activities

Additional focus will be on:

• Abusive company structures and fake entities used to evade taxes
• Ongoing checks on large taxpayers and sectors prone to underground economy.

Recaudatory and Management Measures

In the recaudatory phase, the ATC aims to:

• Implement a new management system (GETCAN)
• Streamline debt collection processes
• Collaborate with other public agencies to ensure efficient recovery of owed taxes.

Objectives

These measures highlight a comprehensive approach to:

• Enforce tax laws
• Safeguard public revenue
• Serve taxpayers better

Responding to:

• The increasing complexity of local and international fiscal challenges.