Every quarter, the Labor and Social Security Inspection (ITSS) sends Hacienda information about certain files open to self-employed workers and companies. Among them are those related to lack of registration, contribution differences, liability derivations, irregular employment, work authorizations and Social Security sanctions.
This exchange is not completely new. From 2022, Treasury and Labor already had an agreement to share information and collaborate in the prevention and correction of tax and Social Security fraud. What the new addendum published in the BOE in July 2026 has done is update the data catalog and extend the agreement for four years.
The novelty is important for the self-employed because it allows both Administrations work with cross information. A Labor file can end up providing data to the Treasury and, conversely, an inspection action can be based on tax information that the Tax Agency provides when requested.
The Labor Inspection sends information every quarter to the Treasury about the self-employed who have files
The new annex to the agreement expressly establishes various information exchanges on a quarterly basis. In the case of the Labor Inspection, the Treasury will receive the identification of companies and self-employed or employed workers to whom certain inspection files have been instructed.
Among the assumptions included are the settlement minutes for lack of registration, affiliation or registration and settlement minutes for differences of quotation. There are also indications of liability and certain infringement reports related to the improper receipt of benefits, the irregular employment of benefit recipients or the lack of registration of workers.
The listing includes In addition, violations due to lack of authorization of work of foreign citizens and the sanctions, when applicable, along with information such as the NIF, name or company name, address, economic activity, concept, reason for the report, amount of liability, status of the file, settlement period and last procedure.
There is an important limit. The agreement does not establish that the Treasury will receive information from all self-employed workers every quarter who are registered in the RETA. The quarterly periodicity applies to taxpayers included in the files and specific cases included in the annex.
The Tax Agency You will also receive the list of taxpayers quarterly to those who have initiated other liquidation proceedings for reasons other than the above or disciplinary proceedings related to Social Security matters. The agreement also includes information on companies that have been or are being verified as fictitious companies without activity.
The Treasury also receives information about regularized workers and their contributions
The exchange goes beyond communicating that there is a violation. The Inspection will send quarterly information on the workers who have been regularized through certain settlement minutes and on the collections induced when the corresponding standardized requirement exists.
In these cases, the information may include the type of contract, the partiality coefficient, the company’s CNAE, the occupation, the period affected, the sections of days, the type of employment relationship, the new contribution bases and the corresponding quotas.
In this way, The Treasury can receive economic and labor information much more specific about certain inspection actions. The objective is to facilitate coordination between the two Administrations and prevent an irregularity detected in one area from being isolated from the other.
This collaboration model fits with a strategy that the Inspection itself had already been developing. In 2025, the spokesperson for the Union of Labor and Social Security Inspectors, Jesús Prieto, explained that there was a coordinated campaign with the Tax Agency based on data cross-referencing to locate possible undeclared economic activities.
Prieto then indicated that the Treasury was referring to the Inspection cases of people who had declared a self-employed activity above the minimum interprofessional wage. As he explained, the inspectors subsequently verified whether an economic activity really existed and, when appropriate, they could process the ex officio registration and the corresponding liquidation.
Technological collaboration thus allows information initially detected in the tax field to serve as evidence for an inspection action.
The Treasury can provide Labor with tax and economic data on the self-employed
The exchange also works in the opposite direction. The new addendum establishes that the Tax Agency can provide the Labor Inspection with different data fiscal and economic through web services.
These include information from model 190, bank accounts, tax domicile, identification data, information on income and payments, data from personal income tax model 100, the level of agricultural income, information from model 345 on pension plans, the status of compliance with tax obligations, IAE census data and certain Corporate Tax data.
But here too there is a fundamental difference with respect to the information that is sent quarterly. The agreement states that These Treasury data are provided at the request of the Labor Inspection.
Therefore, the publication of the new agreement does not mean that Labor will automatically receive the bank transactions or tax returns of all self-employed workers every quarter. The bank accounts, for example, expressly appear among the data that the Tax Agency can provide to the Inspection when it requests them.
The agreement also contemplates other supplies of Treasury information through specific procedures. Among them are data related to VAT, intra-community operations, leases, electricity consumption, certain fuels and other economic indicators that can be useful to analyze an activity. Your access will depend on the procedure and the conditions provided in the agreement itself.
The Inspection may rely on information on bank accounts, personal income tax, VAT or activity
The practical consequence is that inspectors have more tools to verify whether the economic and labor reality of a business coincides with the information declared.
For example, an action may arise from an irregularity related to Social Security and require tax information to complete the verification. The opposite can also happen: tax information can provide an indication that leads Labor to investigate if there is an economic activity, if a person should be registered or if there are workers who are not correctly listed in Social Security.
This type of action was already taking place before the new addendum. In an interview published in 2025, the Inspectorate explained that it was using database cross-checks to improve planning and direct investigations towards activities with greater signs of irregularity.
The Inspection itself has also defended planning that is increasingly adapted to each sector. The focuses may vary between activities and range from risk prevention to contribution differences, the underground economy, false self-employment or the improper use of bonuses.
The new agreement does not require the self-employed to submit an additional procedure
The update of the agreement does not create a new model that the self-employed have to present to the Treasury or Labor. Nor does it establish that they have to send their bank accounts to the Inspection on a quarterly basis.
The exchange occurs between the Administrations themselves within their powers. The self-employed person does not have to carry out a specific procedure due to the existence of this agreement.
What does change is the ability of both Administrations to work in a coordinated manner with information from different areas. The agreement signed in 2022 has already created a stable framework for collaboration. The 2026 addendum updates the annex because, according to the BOE itself, new needs have arisen in recent years. It also updates data protection and information security clauses and extends the agreement for another four years.
The document also reinforces confidentiality obligations, access controls and traceability of information transfers. The data must be used respecting the principles of proportionality, adequacy and relevance, and the Administrations are subject to the data protection and information security regulations.
Source: www.autonomosyemprendedor.es
