{"id":117764,"date":"2026-03-26T09:18:13","date_gmt":"2026-03-26T08:18:13","guid":{"rendered":"https:\/\/www.escura.com\/?p=117764"},"modified":"2026-03-26T09:18:13","modified_gmt":"2026-03-26T08:18:13","slug":"directrices-del-plan-anual-de-control-tributario-2026","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/","title":{"rendered":"Directrices del Plan Anual de Control Tributario 2026"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"625\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"banners estrechos (26)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26.png\" class=\"img-responsive wp-image-117773\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26-200x65.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26-400x130.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26-600x195.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26-800x260.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26-1200x391.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/banners-estrechos-26.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/40-Directrices-del-Plan-Anual-de-Control-Tributario-2026.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Directrices del Plan Anual de Control Tributario 2026<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-text-font-family:&quot;Montserrat&quot;;--awb-text-font-style:normal;--awb-text-font-weight:400;\"><p>La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026. Este a\u00f1o destaca un refuerzo significativo del control basado en la nueva informaci\u00f3n financiera, junto con actuaciones intensivas en los \u00e1mbitos digital, inmobiliario, internacional, aduanero y de facturaci\u00f3n irregular.<\/p>\n<p>Desde <strong>Escura<\/strong> consideramos de especial relevancia saber los criterios de la Agencia Tributaria. Al pie de la presente circular puede consultar el texto \u00edntegro de la Resoluci\u00f3n de 11 de marzo de 2026, de la Direcci\u00f3n General de la Agencia Estatal de Administraci\u00f3n Tributaria, por la que se aprueban las directrices generales del Plan Anual de Control Tributario y Aduanero de 2026<\/p>\n<p>Aspectos de especial relevancia del plan:<\/p>\n<p><strong>Nuevas fuentes de informaci\u00f3n financiera<\/strong><\/p>\n<ul>\n<li>Datos mensuales de cobros con tarjeta y movimientos financieros.<\/li>\n<li>Objetivo: detectar ocultaciones, sociedades pantalla y mejorar la capacidad recaudatoria.<\/li>\n<li>Control reforzado sobre cuentas \u2018neobancarias\u2019 usadas para ocultar rentas.<\/li>\n<\/ul>\n<p><strong>Control del negocio digital y comercio electr\u00f3nico<\/strong><\/p>\n<ul>\n<li>Combinaci\u00f3n de datos financieros, DAC7 y pagos transfronterizos.<\/li>\n<li>Verificaci\u00f3n de empresas sin actividad real en la UE.<\/li>\n<li>Control de creadores de contenido y residencia fiscal.<\/li>\n<\/ul>\n<p><strong>Sector inmobiliario<\/strong><\/p>\n<ul>\n<li>Control integral: promoci\u00f3n, construcci\u00f3n, comercializaci\u00f3n e intermediaci\u00f3n.<\/li>\n<li>Atenci\u00f3n a valoraciones, alquiler tur\u00edstico, arrendamientos no declarados y SOCIMIS.<\/li>\n<li>Revisi\u00f3n de estructuras societarias utilizadas para reducir carga fiscal.<\/li>\n<\/ul>\n<p><strong>Sector hidrocarburos<\/strong><\/p>\n<ul>\n<li>Mayor vigilancia sobre dep\u00f3sitos fiscales.<\/li>\n<li>Comprobaci\u00f3n del cumplimiento del Registro de Extractores.<\/li>\n<\/ul>\n<p><strong>Econom\u00eda sumergida y facturaci\u00f3n irregular<\/strong><\/p>\n<ul>\n<li>Planes de visitas con revisi\u00f3n de TPV.<\/li>\n<li>Detecci\u00f3n de actividad fingida.<\/li>\n<li>Lucha contra tramas de facturas falsas.<\/li>\n<\/ul>\n<p><strong>Multinacionales, grupos y grandes patrimonios<\/strong><\/p>\n<ul>\n<li>Control de estructuras artificiosas y planificaci\u00f3n agresiva.<\/li>\n<li>Revisi\u00f3n de grupos fiscales sin l\u00f3gica mercantil.<\/li>\n<li>Vigilancia de grandes patrimonios y falsos no residentes.<\/li>\n<\/ul>\n<p><strong>Fraude en fase recaudatoria<\/strong><\/p>\n<ul>\n<li>Programas contra vaciamiento patrimonial y uso de sociedades refugio.<\/li>\n<\/ul>\n<p><strong>Control aduanero y delincuencia organizada<\/strong><\/p>\n<ul>\n<li>Refuerzo de seguridad portuaria y cooperaci\u00f3n europea.<\/li>\n<li>Vigilancia de nuevas amenazas: drones, narcosubmarinos, documentaci\u00f3n manipulada.<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-5843\">Consulta la resoluci\u00f3n<\/a><\/p>\n<p>\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:25%;--awb-margin-top-large:0px;--awb-spacing-right-large:7.68%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:7.68%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-4\"><h3><strong><span style=\"color: #000080;\">Suscr\u00edbete a la Newsletter<\/span><\/strong><\/h3>\n<\/div>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f12629-o1\" lang=\"es-ES\" dir=\"ltr\" data-wpcf7-id=\"12629\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/es\/wp-json\/wp\/v2\/posts\/117764#wpcf7-f12629-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Formulario de contacto\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"12629\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"es_ES\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f12629-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<p><label> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nombre \/ Empresa\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> <span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mail\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p class=\"txt_legal\"><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-287\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-287\" value=\"1\" class=\"acept_form\" aria-invalid=\"false\" \/><\/span><\/span><\/span>He le\u00eddo y acepto la <a href=\"https:\/\/www.escura.com\/es\/politica-de-privacidad\/\" target=\"_blank\" style=\"color:#003a7a;\">Pol\u00edtica de Privacidad<\/a>\n<\/p>\n<p class=\"txt_legal\"><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-937\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><input type=\"checkbox\" name=\"acceptance-937\" value=\"1\" class=\"acept_form\" aria-invalid=\"false\" \/><\/span><\/span><\/span> Acepto recibir las newsletters de Escura\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n<\/p><div class=\"fusion-alert alert custom alert-custom fusion-alert-center wpcf7-response-output awb-alert-native-link-color alert-dismissable awb-alert-close-boxed\" style=\"--awb-border-top-left-radius:0px;--awb-border-top-right-radius:0px;--awb-border-bottom-left-radius:0px;--awb-border-bottom-right-radius:0px;\" role=\"alert\"><div class=\"fusion-alert-content-wrapper\"><span class=\"fusion-alert-content\"><\/span><\/div><button type=\"button\" class=\"close toggle-alert\" data-dismiss=\"alert\" aria-label=\"Close\">&times;<\/button><\/div>\n<\/form>\n<\/div>\n<div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-5\"><h3><span style=\"color: #000080;\">Nuestras \u00c1reas<\/span><\/h3>\n<\/div><ul style=\"--awb-iconcolor:var(--awb-color6);--awb-line-height:27.2px;--awb-icon-width:27.2px;--awb-icon-height:27.2px;--awb-icon-margin:11.2px;--awb-content-margin:38.4px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<div class=\"fusion-text fusion-text-1\">\n<p data-fontsize=\"26\" data-lineheight=\"31.46px\"><a href=\"https:\/\/www.escura.com\/es\/compliance-penal\/\">Compliance Penal<\/a><\/p>\n<\/div>\n<div class=\"fusion-text fusion-text-2\"><\/div>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/derecho-societario-mercantil\/\">Derecho Societario y Mercantil<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\">Econ\u00f3mico Fiscal<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/plan-de-igualdad\/\">Plan de Igualdad<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/proteccion-de-datos\/\">Protecci\u00f3n de Datos<\/a><\/p>\n<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon awb-icon-check\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\n<p><a href=\"https:\/\/www.escura.com\/es\/recursos-humanos\/\">Recursos Humanos<\/a><\/p>\n<\/div><\/li><\/ul><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-6\"><h3><span style=\"color: #000080;\">Nuestras Oficinas<\/span><\/h3>\n<\/div><div class=\"fusion-text fusion-text-7\"><h4><a href=\"https:\/\/www.escura.com\/es\/abogados-barcelona\/\">\u2192 Abogados Barcelona\u00a0<\/a><\/h4>\n<h4><a href=\"https:\/\/www.escura.com\/es\/abogados-madrid\/\">\u2192 Abogados Madrid<\/a><\/h4>\n<h4><a href=\"https:\/\/www.escura.com\/es\/oficinas-calafell-vendrell\/\">\u2192 Abogados Tarragona<\/a><\/h4>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-social-links fusion-social-links-1\" style=\"--awb-margin-top:0px;--awb-margin-right:0px;--awb-margin-bottom:0px;--awb-margin-left:0px;--awb-box-border-top:0px;--awb-box-border-right:0px;--awb-box-border-bottom:0px;--awb-box-border-left:0px;--awb-icon-colors-hover:rgba(0,0,0,0.8);--awb-box-colors-hover:rgba(21,59,122,0.8);--awb-box-border-color:var(--awb-color3);--awb-box-border-color-hover:var(--awb-color4);\"><div class=\"fusion-social-networks boxed-icons color-type-custom\"><div class=\"fusion-social-networks-wrapper\"><a class=\"fusion-social-network-icon fusion-tooltip fusion-linkedin awb-icon-linkedin\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"LinkedIn\" data-toggle=\"tooltip\" title=\"LinkedIn\" aria-label=\"linkedin\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.linkedin.com\/feed\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-instagram awb-icon-instagram\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"Instagram\" data-toggle=\"tooltip\" title=\"Instagram\" aria-label=\"instagram\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.instagram.com\/escura_abogados\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-facebook awb-icon-facebook\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"Facebook\" data-toggle=\"tooltip\" title=\"Facebook\" aria-label=\"facebook\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/www.facebook.com\/escura.abogados\/\"><\/a><a class=\"fusion-social-network-icon fusion-tooltip fusion-twitter awb-icon-twitter\" style=\"color:#ffffff;font-size:14px;width:14px;background-color:#153b7a;border-color:#153b7a;border-radius:3px;\" data-placement=\"top\" data-title=\"X\" data-toggle=\"tooltip\" title=\"X\" aria-label=\"twitter\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"#\"><\/a><\/div><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:#e5e5e5;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><div class=\"fusion-text fusion-text-8\"><h3><a href=\"https:\/\/www.escura.com\/es\/economico-fiscal\/\"><span style=\"color: #000000;\">Consulta el \u00e1rea Fiscal<\/span><\/a><\/h3>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;width:100%;\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":117778,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[1060],"class_list":["post-117764","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-contable","tag-obligaciones-fiscales"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Directrices del Plan Anual de Control Tributario 2026<\/title>\n<meta name=\"description\" content=\"La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Directrices del Plan Anual de Control Tributario 2026\" \/>\n<meta property=\"og:description\" content=\"La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Escura | Abogados y Economistas\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/escura.abogados\" \/>\n<meta property=\"article:published_time\" content=\"2026-03-26T08:18:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/Fotos-interior-circulares-2026-03-26T091546.464-1024x684.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"684\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"adminbe\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@escura_abogados\" \/>\n<meta name=\"twitter:site\" content=\"@escura_abogados\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"adminbe\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/\"},\"author\":{\"name\":\"adminbe\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#\\\/schema\\\/person\\\/7a91eddf0c7dd9b28ddc69906b14e30e\"},\"headline\":\"Directrices del Plan Anual de Control Tributario 2026\",\"datePublished\":\"2026-03-26T08:18:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/\"},\"wordCount\":2533,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Fotos-interior-circulares-2026-03-26T091546.464.png\",\"keywords\":[\"obligaciones fiscales\"],\"articleSection\":[\"Fiscal - Contable\"],\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/\",\"url\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/\",\"name\":\"Directrices del Plan Anual de Control Tributario 2026\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Fotos-interior-circulares-2026-03-26T091546.464.png\",\"datePublished\":\"2026-03-26T08:18:13+00:00\",\"description\":\"La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Fotos-interior-circulares-2026-03-26T091546.464.png\",\"contentUrl\":\"https:\\\/\\\/www.escura.com\\\/wp-content\\\/uploads\\\/2026\\\/03\\\/Fotos-interior-circulares-2026-03-26T091546.464.png\",\"width\":2560,\"height\":1709},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/es\\\/directrices-del-plan-anual-de-control-tributario-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/35.181.91.225\\\/es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Directrices del Plan Anual de Control Tributario 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.escura.com\\\/en\\\/\",\"name\":\"Escura | Abogados y Economistas\",\"description\":\"Escura es uno de los despachos de abogados de mayor prestigio en Barcelona, Madrid y Tarragona\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.escura.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#organization\",\"name\":\"Escura. Abogados y economistas\",\"url\":\"https:\\\/\\\/www.escura.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"Escura. Abogados y economistas\"},\"image\":{\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/escura.abogados\",\"https:\\\/\\\/x.com\\\/escura_abogados\",\"https:\\\/\\\/www.instagram.com\\\/escura_abogados\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/bufete-escura\",\"https:\\\/\\\/www.youtube.com\\\/user\\\/BufeteEscura\\\/videos\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.escura.com\\\/en\\\/#\\\/schema\\\/person\\\/7a91eddf0c7dd9b28ddc69906b14e30e\",\"name\":\"adminbe\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g\",\"caption\":\"adminbe\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Directrices del Plan Anual de Control Tributario 2026","description":"La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/","og_locale":"es_ES","og_type":"article","og_title":"Directrices del Plan Anual de Control Tributario 2026","og_description":"La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026.","og_url":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/","og_site_name":"Escura | Abogados y Economistas","article_publisher":"https:\/\/www.facebook.com\/escura.abogados","article_published_time":"2026-03-26T08:18:13+00:00","og_image":[{"width":1024,"height":684,"url":"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/Fotos-interior-circulares-2026-03-26T091546.464-1024x684.png","type":"image\/png"}],"author":"adminbe","twitter_card":"summary_large_image","twitter_creator":"@escura_abogados","twitter_site":"@escura_abogados","twitter_misc":{"Escrito por":"adminbe","Tiempo de lectura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#article","isPartOf":{"@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/"},"author":{"name":"adminbe","@id":"https:\/\/www.escura.com\/en\/#\/schema\/person\/7a91eddf0c7dd9b28ddc69906b14e30e"},"headline":"Directrices del Plan Anual de Control Tributario 2026","datePublished":"2026-03-26T08:18:13+00:00","mainEntityOfPage":{"@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/"},"wordCount":2533,"commentCount":0,"publisher":{"@id":"https:\/\/www.escura.com\/en\/#organization"},"image":{"@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/Fotos-interior-circulares-2026-03-26T091546.464.png","keywords":["obligaciones fiscales"],"articleSection":["Fiscal - Contable"],"inLanguage":"es","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/","url":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/","name":"Directrices del Plan Anual de Control Tributario 2026","isPartOf":{"@id":"https:\/\/www.escura.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#primaryimage"},"image":{"@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/Fotos-interior-circulares-2026-03-26T091546.464.png","datePublished":"2026-03-26T08:18:13+00:00","description":"La Agencia Tributaria ha publicado las l\u00edneas estrat\u00e9gicas de control y lucha contra el fraude para el ejercicio 2026.","breadcrumb":{"@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/"]}]},{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#primaryimage","url":"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/Fotos-interior-circulares-2026-03-26T091546.464.png","contentUrl":"https:\/\/www.escura.com\/wp-content\/uploads\/2026\/03\/Fotos-interior-circulares-2026-03-26T091546.464.png","width":2560,"height":1709},{"@type":"BreadcrumbList","@id":"https:\/\/www.escura.com\/es\/directrices-del-plan-anual-de-control-tributario-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/35.181.91.225\/es\/"},{"@type":"ListItem","position":2,"name":"Directrices del Plan Anual de Control Tributario 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.escura.com\/en\/#website","url":"https:\/\/www.escura.com\/en\/","name":"Escura | Abogados y Economistas","description":"Escura es uno de los despachos de abogados de mayor prestigio en Barcelona, Madrid y Tarragona","publisher":{"@id":"https:\/\/www.escura.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.escura.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.escura.com\/en\/#organization","name":"Escura. Abogados y economistas","url":"https:\/\/www.escura.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.escura.com\/en\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"Escura. Abogados y economistas"},"image":{"@id":"https:\/\/www.escura.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/escura.abogados","https:\/\/x.com\/escura_abogados","https:\/\/www.instagram.com\/escura_abogados\/","https:\/\/www.linkedin.com\/company\/bufete-escura","https:\/\/www.youtube.com\/user\/BufeteEscura\/videos"]},{"@type":"Person","@id":"https:\/\/www.escura.com\/en\/#\/schema\/person\/7a91eddf0c7dd9b28ddc69906b14e30e","name":"adminbe","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/137bae7398ac3afb739b2fcea4266e889703e4bdaa4297b1c3b2d12cdf8f67a3?s=96&d=mm&r=g","caption":"adminbe"}}]}},"_links":{"self":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts\/117764","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/comments?post=117764"}],"version-history":[{"count":4,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts\/117764\/revisions"}],"predecessor-version":[{"id":117783,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/posts\/117764\/revisions\/117783"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/media\/117778"}],"wp:attachment":[{"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/media?parent=117764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/categories?post=117764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.escura.com\/es\/wp-json\/wp\/v2\/tags?post=117764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}