Led by artificial intelligence, automated cross-checks and the auditors of the new “DEOS” unit, the AADE is attempting to curb tax evasion and smuggling. The Operational Plan for 2026 envisages an extensive grid of more than 194,000 checks, with the focus on high-risk areas such as black rentals, fuel and smuggling.

In particular, at least 53,900 tax checks, 100,800 customs checks and 39,300 investigations are planned by the new Financial Transaction Control Force Directorate (FCFD), which is taking an active role in the fight against financial crime. This new structure is complementary to traditional control mechanisms, enhancing the ability to detect complex cases of tax evasion.

Smart controls

A central pillar of the strategy is the use of “smart” tools. The AADE is investing in predictive models and big data analysis, seeking to move to a system where checks are not random but targeted, based on risk indicators and in real time. The aim is to enhance voluntary compliance and more effectively catch tax evasion.

The SAO will implement a standard operating model based on decision making through data analytics using operational and artificial intelligence, taxpayer service, automated processes and real-time data both to enhance voluntary compliance and to tackle tax evasion, smuggling and financial crime. The Directorate General of Financial Control Forces (DFCF) enhances operational capacity in the fight against financial crime with modern prosecution tools, digital monitoring and direct intervention in the field.

At the same time, priority is given to enhancing voluntary compliance through pre-filling of declarations, communication activities and digitisation of procedures. In fact, to better serve citizens and businesses, the operation of the new Taxpayer Service Centre (my1521) is being upgraded through multi-channel communication, a digital assistant and an external call centre.

Real estate

An important project is also the activation of the Property Ownership and Management Register (PMR), which will record the ownership and use of real estate, facilitating cross-checks and identification of beneficiaries of aid.

In particular:

For tax compliance, the following actions are underway:

  • Submission of VAT returns by active taxable persons at a rate of at least 98%.
  • Compliance of taxpayers showing for the first time overdue debts at a rate of at least 60% and collection of at least 45% of overdue debts.
  • A rate of at least 85% of payments on time for VAT, FEFP, FENP and ENFIA.
  • Making at least 55,000 telephone communications to inform and bring taxpayers into compliance.
  • 74,000 tasks related to ensuring the collection of VAT in the fuel and alcohol sectors.

For citizens and businesses, the following are planned:

  • 8.038 billion euros in tax refunds.
  • At least 70% of FAA requests serviced via video call and completed with successful issuance of a TIN/key.
  • Panel system my1521.
  • Chatbot / avatar for immediate and timely responses.
  • Content management system and legislative information website.
  • Upgraded registry system with end-to-end processes.
  • One-hour clearance of declarations at a rate of over 90% for imports and over 95% for exports.
  • Clearing of appeals at a rate of at least 92% before the statutory deadline.
  • Establishment of 5,720 explicit decisions by the BPA.
  • 400 targeted inspections of chemical and product manufacturing, use and handling sites and 250 inspections of ship fuel.
  • Examination of 70% of operational samples of alcohol and alcohol-containing beverages, tobacco, food and food contact materials, chemical and industrial products within 25 calendar days, and energy products within 20 calendar days from the date of receipt.

Agricultural subsidies

Following the absorption of OPEKEPE, the AADE will attempt to ensure, through effective and targeted controls, the correct and timely payment of payments and aids, with transparency and good administration.

In this context, it proceeds:

  • Completion of payments of agricultural payments and programs related to both 2025 applications and pending payments of previous years, no later than the end of June 2026.
  • Completion of the advance payment of Basic Aid no later than 11/15/2026 for all 2026 year applications.
  • Recovery of amounts unduly paid in previous years.
  • Completion of all required technical and on-the-spot checks of livestock.
  • Completion of checks on 100% of the sample for milk processing undertakings.
  • Completion of all the required checks of the sample year 2025.

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