A study by Concanaco reveals that only 14.83% of micro, small and medium enterprises feel prepared for an audit. The agency strengthens the role of the Taxpayer Advocate to guide businesses and facilitate compliance with the tax authorities.
The 14.83% of micro, small and medium enterprises (SMEs) in Spain consider themselves prepared to face a tax inspection. This is reflected in the 3rd Study on SME Digitalisation 2026, presented by the Spanish Confederation of Business Organisations (CEOE) and based on data from the INE. The figure highlights a significant gap between the tax reality of small businesses and the demands of the Tax Agency.
The Taxpayer Advocate: a Bridge Between SMEs and the Tax Authorities
In light of this situation, the CEOE has announced the strengthening of the role of the Taxpayer Advocate, a support mechanism aimed at guiding SMEs in their tax obligations. Its main function is to channel doubts, simplify procedures, and serve as a link with the Tax Agency to reduce errors and penalties.
The president of the CEOE, Antonio Garamendi, explained that the goal is to make compliance with tax obligations easier for those who create jobs. "The Taxpayer Advocate is a communication bridge that helps translate tax processes into clear and accessible information for SMEs and family businesses," he stated in a press release.
Our goal is to make compliance with tax obligations increasingly easier for those who create jobs and sustain the local economy.
Worrying Data: Tax Knowledge and External Dependence
The study reveals that only 17.70% of SMEs claim to know the most relevant tax changes. Furthermore, 57.42% of companies manage their accounting through an external accountant, reflecting a high dependence on specialised advice. This situation limits businesses' ability to anticipate tax obligations and respond to inspections.
Another relevant fact is that 67% of SMEs operate informally, according to the Active Population Survey (EPA) from the INE for the third quarter of 2025. This informality restricts access to tax benefits and poses a challenge to expanding the taxpayer base.
Why Do SMEs Struggle to Comply with the Tax Authorities?
The CEOE points out that one of the main challenges is staying updated with continuous regulatory changes. For many small businesses, understanding new rules, obligations, and procedures represents an additional burden, especially when they rely on external advice.
The strengthening of the Taxpayer Advocate aims to provide personalised support and resolve doubts more quickly, facilitating the relationship between taxpayers and the Tax Agency during procedures such as declarations, requests, or appeals.
For readers interested in the taxation of their business, this initiative represents an additional resource to avoid penalties and optimise compliance. The CEOE recommends that SMEs contact their sectoral association to access the Taxpayer Advocate service, available free of charge for members.
This measure is part of the administrative simplification strategy promoted by the Government, in collaboration with the Tax Agency and the Secretary of State for Digitalisation, aiming to strengthen the internal market and promote tax compliance through institutional collaboration mechanisms.
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