Over 22 million tax returns expected, and one list you don’t want to be on

This year, Spain’s tax agency, Hacienda, is set to process over 22 million income tax returns, continuing its annual review of who owes what. But in 2025, things are getting a little more intense, especially for those who’ve fallen behind on payments.

In a move to crack down on tax debt and financial fraud, Hacienda has introduced a new enforcement measure: temporary freezes on bank accounts and credit cards for people appearing on a special blacklist of high-risk debtors.

So who’s at risk? And how does it actually work? Here’s what you need to know before tax season gets serious.

Hacienda’s 2025 blacklist: Who could get frozen out?

If you’ve got tax debts over €600,000 that remain unpaid or haven’t been split into a payment plan, you could be in trouble. That also goes for individuals or businesses who’ve ignored multiple collection notices — even if their total debt is lower.

These people may end up on Hacienda’s ‘lista negra’, a tax blacklist that triggers preventive financial penalties. The process starts when the agency requests a temporary block on the person’s bank account. That includes freezing transactions and disabling credit and debit cards.

In some cases, access to certain financial services may also be denied altogether.

It’s worth noting: this isn’t a silent punishment. According to Spain’s tax laws, Hacienda must notify you before taking these steps. If you’re flagged, you’ll be given a chance to sort out the situation, but delays can come with penalties and interest.

How Hacienda can legally freeze your bank account

Under Article 162 of the General Tax Law, the Spanish Treasury has the right to seize or freeze funds if there’s a risk of non-collection. If your account doesn’t have enough money to cover an outstanding debt, and you’ve ignored repeated notices, the system kicks in.

The first stage is temporary: a preventive freeze. This doesn’t necessarily mean your money is gone, but it does mean you can’t access it until the issue is resolved. Your bank cards can also be suspended, and attempts to use certain financial products may be blocked.

That said, not all debts trigger this level of action. For example, anything below €3 is considered insignificant under Spanish budget law and gets automatically cancelled. Also, if your annual income is under the minimum wage threshold (€16,576 in 2025), you’re not required to repay tax debts, at least not immediately.

Can’t pay your tax debt in Spain? Here’s what you can do

If you’re facing a big bill you can’t pay in full, there is a way out: you can request a payment deferral. To do this, you’ll need to provide documentation — proof of income, other debts, and any relevant expenses.

Hacienda will then evaluate your request. If approved, you can spread the payments — but be warned: an interest rate of 3.75% applies, and failure to meet the terms could put you right back on that blacklist.

Bottom line? Keep your tax record clean, or you could find your financial life suddenly frozen. With the 2025 tax campaign underway, now’s the time to double-check your status, before Hacienda does it for you.

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