Executive summaryThe Tax Audit Plan (the Audit Plan) is a document prepared annually by the Spanish Tax Authorities (STA) which sets forth the most relevant courses of action for the prevention and control of tax fraud.On 31 January 2022, the STA published the general guidelines for the 2022 Audit Plan. These guidelines are publicly disclosed each year and may be of interest for international groups with a presence in Spain.While many points are recurrent, some focus areas will receive singular attention or are designated as priorities, particularly in the context of international taxation. This Alert summarizes the key focus areas...