More than 2.8 million taxpayers that declare income from 10,000 to 20,000 euros will be in its target this year AADEto check if their costs “match” their income.

The Tax Office, with the help of artificial intelligence and intersection from banks, bills, POS and Airbnb -type platforms, dusts any element that can reveal income hiding or abusive collection of social benefits.

At the center are not only the “usual suspects” freelancers, but also employees, retirees and incomes, who appear with limited income in statements but have consumer or asset activity.

In dozens of cases, the tax office identified banking or expenses exceeding 100,000 euros a year by taxpayers who reported less than 10,000.

Checks are not limited to the search for “luxurious life”. AADE will consider whether there is a mismatch between income and expenditure and whether it is justified by legal means. If not, then indirect income determination techniques are activated, that is, estimates based on liquidity analysis, deposits, cash use and the taxpayer’s net position.

Those detected with large deviations will be called upon to explain. If they fail to substantiate them, then the income difference is taxed by 33%, a fine of 50% on the additional tax is imposed and the relevant surcharges are added.

Of particular interest is for those who may have artificially adapted their declared income to secure benefits, participation in mortgages or student programs or tax exemptions. AADE will intersect statements with bank balances, private tuition, real estate and car markets, supermarket expenditure, private hospitalizations and fuses, as well as digital platforms.

Hundreds of cases have already been identified that “do not come out”. In the first cycle of controls, citizens were found with minimal income and expenses up to ten times. The planning for 2025 provides over 120,000 intersections and at least 10,000 tax identification acts. Short -term leases are also targeted without a registered registry number, zero VAT businesses and hotels with “cooked” booking elements.

The goal of AADE is double: to identify undeclared income and to ensure that those who declare low incomes actually live with them. In this new wave of checks, technological tools, databases interconnection and Big Data analysis are recruited.