2026

A campaign of fraudulent emails impersonating the Spanish State Tax Administration Agency (AEAT) and the Ministry of Finance has been detected, with the aim of inducing the recipient to make a payment in cryptocurrencies under the pretext of an alleged international tax regularization.

The goal of the fraud is to make a payment to a cryptocurrency wallet.

Text of the email:

MANDATORY COMMUNICATION

We inform you that, within the framework of the Administrative Cooperation Directive (DAC8) and the protocols for automatic exchange of information between Spain and the United Kingdom, your tax file has been audited.

After analyzing the declared income and the assets held in custody, the parameters for its liquidation are broken down as follows:

1. Determination of the Tax Obligation:

• Consolidated Taxable Base: xxxxx,xx €
• Tax Rate (Tax Rate 12.16%): xxxxx,xx €

2. Recognition of Payments on Account (Double Taxation Agreement)

• Valid previous season ticket (HMRC - UK): XXXX,XX €
• Percentage coverage 55.05%
• Balance difference to be settled: xxxx,xx € (44.95%)

3. Settlement Procedure using Digital Assets (Justification)

According to the current resolution on the Modernization of Cross-Border Collection ManagementThe Tax Agency has enabled the use of the Real-Time Reconciliation Gateway (RTP) for files with international investment components.

Why is entry through this cryptocurrency gateway required?

1. Immediacy Guarantee (Settlement): Because your tax credit originates from a foreign jurisdiction (HMRC), conventional bank settlement takes up to 10 business days to consolidate. The use of the digital asset network allows the instant reconciliation of the outstanding balance.
2. Anti-Money Laundering (AML) Protocol: The transaction through the assigned address allows the "Operation Hash" to be registered directly in your digital file, serving as immutable proof of the origin and destination of the funds before the Executive Service of the Commission for the Prevention of Money Laundering (SEPBLAC).
3. Traceability Security: By operating under distributed ledger technology, the taxpayer is exempt from submitting the supplementary international transfer declaration form, since the system verifies the transaction automatically.

4. Deposit Instructions

To formalize the settlement and avoid the accrual of late payment interest or penalties for non-compliance (Art. 191 LGT), you must send the remaining amount. (xxxxx,xx €) to the following institutional custody address:

Receiving Address (ERC-20 Network / BTC): [0xf0789fAxxxxxxxxxxxxxx]

Important Note: Once the amount has been sent, the system will detect the movement on the network and issue its Tax Status Certificate within a maximum period of 60 minutes. Failure to comply with this procedure within the next 24 hours will result in the preventive blocking of the associated accounts until the manual resolution of the case.

State Tax Administration Agency Electronic Headquarters - Department of Customs and Special Taxes, C/ Alcalá, 137, 28014, Madrid - Ministry of Finance

NOTICE: The Spanish Tax Agency (AEAT) does not use blockchain wallets or request payments via cryptocurrencies.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A campaign has been detected SMS fraudulent emails that include a link to a website impersonating the Tax Agency with the intention of stealing credentials and/or personal data

Text of SMS :

Your declaration has been processed by the tax management body, and the refund you requested has been deemed appropriate. htxxs:// agencixxxxxutaria.cyou/es

NOTIFICATION: This email includes a link that leads to a website that impersonates the official website of the Spanish Tax Agency.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A campaign has been detected SMS fraudulent scams that include a link to a website that impersonates the Tax Agency with a form requesting data, with the intention of stealing personal data.

Text of the SMS:

XXXXX with ID number XXXXXXXXX, your tax return requires verification of personal and banking information: htxps://sede.agenxxxxxxxxxtaria.es.xxxx-online.es

NOTIFICATION: This email includes a link that leads to a website that impersonates the official website of the Spanish Tax Agency.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A campaign has been detected SMS fraudulent scams that include a link to a website impersonating the Tax Agency with a link to a form intended to steal credentials and/or personal data

Text of SMS :

[TAX AGENCY]: We qualify you for a refund of €411.00. Fill out the form on our website: https://x.xx/pMx3lg

NOTIFICATION: This email includes a link that leads to a website that impersonates the official website of the Spanish Tax Agency.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A campaign has been detected SMS fraudulent scams that include a link to a website that impersonates the Tax Agency's website, with a link to a form designed to steal credentials and/or personal data.

Text of SMS :

Tax refund of (311.29E). Find your refund form at the link: htxxs://xxx.ly/AEAT-5823

NOTIFICATION: This email includes a link that leads to a website that impersonates the official website of the Spanish Tax Agency.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A fraudulent email campaign has been detected in which a link to a website impersonating the Tax Agency is attached, containing a form requesting identification data.

Text of the email:

This informational message has been sent automatically.

You are receiving this message because you meet the requirements for a refund in one or more entities, in accordance with our customer service.

To access the detailed refund report (which includes the date, amount, and entity), you must request the secure form using the following link:

sede.agenciatributaria.gob.es/devolución.

In order to comply with our security policy, you must independently verify and confirm this information before we can proceed with the refund of the corresponding surplus.

If you have already received your refund, this message is for informational purposes only and requires no further action.

We appreciate your cooperation and understanding.

Tax Agency C/Infanta Mercedes, 37 E-28020 Madrid Spain

Official website: headquarters.agenciatributaria.gob.es

Legal Notice

This message is confidential and intended solely for its recipient. It may contain privileged or legally protected information. Any unauthorized use, dissemination, distribution or copying is prohibited and may be subject to legal penalties. The Tax Agency assumes no responsibility for damages resulting from the improper or unauthorized use of this message.

If you have received this message in error, please inform us immediately and delete it.

Automatically generated

NOTIFICATION: This email includes a link that leads to a website that impersonates the Tax Agency's electronic headquarters with a form requesting identification data.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A fraudulent email campaign has been detected in which a link is attached to a website that impersonates that of the Tax Agency with a link to a form in which the email and password are requested.

Text of the email:

Subject: Shipment: Courtesy notice of a new electronic notification

Date: 11 Mar 2026 01:41:00 +0100

From: noreply-dehu@correo-gob.es

To: xxxxxx@xxxxx.xxx

We are pleased to inform you that a new one is now available. notification electronic invoice with the following data:

• NIF/NIE: ***9X5*** as Holder
• Issuing body: Tax Management Service, with DIR3: EA002..12
• Identifier: 265.....02329
• Concept: Electronic invoice notification

How to access:

This electronic tax invoice can be downloaded from the Single Enabled Electronic Address (DEHU) of the General Access Point, available at: https://dehu,redsara.es

For your convenience, we provide a direct link to download your electronic invoice: https://dehu.redsara.es/notificaciones-pendientes/1231074....68efd5b56/ver

The Notifica app is also available on your mobile device:

• https://apps.apple,com/us/app/deh%..%BA-notifications/id...259609
• https://play.google,com/store/apps/de..ils?id=es.gob.de..&hl=es_ES

Please note:

In accordance with the provisions of articles 41 and 43 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, the acceptance of the notification, the express rejection of the notification or the presumption of rejection due to not having accessed the notification during the period of availability, will consider the notification process to be carried out and the procedure will continue.

You may receive this notification via various electronic means or even in paper form by mail. If you access the content of this notice through more than one of these means, please note that the legal effects, if any, always begin to run from the date of your first access.

This is a courtesy notice sent from the Single Enabled Electronic Address. At any time you can access, correct or delete email addresses through the form available at https;//dehu,redsara,es/contacta.

Government of Spain

NOTIFICATION: This email includes a link that leads to a website that impersonates the Tax Agency's electronic headquarters and requests your email address and password.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.

A campaign has been detectedSMS fraudulent scams that include a link to a website that impersonates the Tax Agency's website, with a link to a refund form that requests your full name and a contact number.

Text of SMS :

TAX AGENCY. Tax refund of (€311.29). Find your refund form at the link: https://xxxxxxx/AEATxxx

NOTIFICATION: In this SMS It includes a link that leads to a website that impersonates the Tax Agency's electronic office and requests taxpayer data.

Remember that the Tax Agency never asks for SMS Do not send confidential, financial or personal information via email, nor account numbers or card numbers, nor attach any attachments with invoice information or other types of data. If you have any questions, please go directly to the Electronic Office and check if you have any pending communications or notifications; Do not use links contained in SMS or emails.