The Numbers

75 on-site inspections were carried out by the ATC in 2025 — for the first time ever. Before that, they did not exist. On-the-ground inspections were the remit of the national tax agency; the Canary Islands authority had neither the staff nor the means.

210 on-site inspections are planned for 2026. A tripling in a single year. According to Finance Minister Matilde Asián, the 2025 pilot year "delivered the expected results," prompting the programme's expansion.

18,000 data cross-checks (controles censales) are planned for 2026, up from 15,000 the year before. These are automated checks that cross-reference registration data, tax returns and business activity records.

What This Means in Practice

The ATC's on-site inspections are not conventional audits. They are "visitas in situ" — unannounced visits in which tax officials turn up directly at the shop, premises or office. They gather information, check whether the business registration is correct, whether IGIC is being properly filed and whether actual business activity matches the declared data.

As Minister Asián put it: "There is a difference between checking a business through files and going to see what the reality looks like on the ground."

Who may be affected: anyone running a business in the Canary Islands. Shop owners, restaurateurs, freelancers, service providers. Particular focus falls on businesses where declared turnover does not match visible activity — a shop in a prime Playa del Inglés location that officially reports minimal revenue stands out.

A First: ATC and Cabildos Working Together

Also new is the collaboration between the ATC and the island councils (cabildos). For the first time, technicians from the Canary Islands government and the cabildos work jointly on inspections and share tax data in a legally secured manner. The cabildos, which previously had limited powers over their own island taxes, can now participate in inspections related to IGIC (Impuesto General Indirecto Canario, the Canary Islands equivalent of VAT).

This changes the reach: the ATC sits in Las Palmas and Santa Cruz. The cabildos know their islands. Together, they can cover ground that a purely central agency would miss.

The Paradox: More Inspections With Less Staff

The ATC has 752 positions in its staffing plan. Only 459 are filled — 61 per cent. In 2025, 24 staff retired; for 2026, another 25 departures are expected, of which 8 are voluntary and therefore unplanned.

The agency is tripling its inspection activity with a workforce that is nearly 40 per cent short-staffed. Minister Asián calls this one of the "great challenges" — and points to technology: a new digital tax management procedure will be introduced by mid-2026, alongside preparations for the use of artificial intelligence.

What the Self-Employed and Shop Owners Should Know

Check your registration. Does the data on file with the ATC match your actual activity? If you have changed your business model, it is worth verifying that your registration is up to date.

File IGIC correctly. It is the first thing that comes up in an on-site inspection. Errors in filing — whether intentional or careless — have consequences.

Keep your accounts and receipts in order. Anyone who cannot produce documentation during an unannounced visit has a problem. It does not necessarily mean a penalty — but it triggers follow-up checks that are easily avoidable.

No need to panic. 210 inspections across the entire archipelago is statistically a small number, among tens of thousands of businesses. But the signal is clear: the ATC wants to show it is present on the ground. And anyone who stands out will be checked.