On October 20, 2025, the Tax Administration Service (SAT) published Press Release No. 53/2025, outlining the criteria that will be applied in scheduling tax audits for fiscal year 2026. According to the statement, this measure reflects a proactive transparency practice aimed at “establishing a level playing field in tax collection” and providing legal certainty to taxpayers.
The SAT emphasized that audits will not be conducted randomly, but rather targeted at taxpayers exhibiting high-risk tax behaviors.
Risk Criteria Triggering Tax Audits
The SAT stated that only taxpayers identified as engaging in high-risk behaviors associated with tax evasion or avoidance will be subject to audit.
Among the key risk indicators mentioned are:
- Entering into transactions with invoicing shell companies (“factureras”) or simulated payroll schemes.
- Reporting recurring tax losses without valid economic justification.
- Simulating or abusing deductions.
- Failing to report income that should have been declared.
- Misusing tax incentives or benefits.
- Inconsistencies between import/purchase volumes and reported sales.
- Importing goods below market value or failing to comply with non-tariff regulations and restrictions.
- Failing to remit employee withholdings.
- Conducting transactions with tax havens.
- Requesting improper tax refunds.
- Paying an effective tax rate significantly below the industry average.
Implications
- This strategy confirms that the SAT is strengthening its targeted audit approach, focusing on taxpayers with specific risk profiles.
- For taxpayers, the message is clear: those who exhibit any of the identified risk indicators may fall within the SAT’s audit scope in 2026.
- For legal entities, it is essential to review their tax history, deduction practices, foreign trade operations, and compliance with withholding obligations to prepare for potential audits.
Conclusion
Press Release No. 53/2025 marks a shift toward a more strategic and risk-based audit program focused on taxpayers exhibiting high-risk behaviors.
While the projected number of audits for 2026 (~16,000) is relatively modest compared to the total taxpayer base, the potential impact on those selected could be significant. For compliant taxpayers, this publication provides an opportunity to review and strengthen their internal tax compliance controls, thereby reducing the risk of being subject to a SAT audit.
J.A. DEL RÍO offers a wide array of specialized consulting services to assist you with these and other matters, in order to ensure that your project complies with the applicable characteristics contained in this agreement.
If you have any questions, J.A. DEL RÍO can provide you with our experts to advise in matters concerning compliance with your legal and tax obligations. Once again, please let us know if we may be of any further assistance to you at: contacto@jadelrio.com.
