Scams that impersonate the Tax Agency or Social Security: how to identify them

Among all the institutions that fraudsters choose to impersonate, the Tax Agency and Social Security occupy a privileged place. They are two bodies with which practically the entire population has a regular relationship, which generate real obligations and before which many citizens feel a mixture of respect and a certain fear. That combination of perceived authority and latent anxiety is what fraudsters need.

These scams do not exploit ignorance, but trust and fear. Artificial urgency is their most powerful element: when someone believes they have only a few hours to avoid serious consequences, their capacity for critical reasoning is reduced. The specificity of the message, such as a precise amount or the use of correct administrative terminology, also increases its credibility.

Among the frauds that impersonate the Tax Agency, prominent ones include fake debt or seizure notifications, which appeal to the fear of losing assets; fake tax-inspection emails, which require sensitive documentation within a short period; and tax-refund SMS messages, especially effective during the tax return season. Among those that impersonate Social Security, prominent ones include the call about the review of a pension or benefit, aimed at a vulnerable group such as pensioners; SMS messages about a contributions debt, aimed at the self-employed and businesses; and emails about incompatible benefits, which appeal to the fear of having to repay money already spent.

The warning signs are common to all of them: an SMS with a link, because public authorities do not send SMS messages with links to request data or payments; a sender that does not use the official domain, agenciatributaria.gob.es for the AEAT and seg-social.es for Social Security; the request for bank details or transfers; urgency with deadlines of less than 48 or 72 hours; the request not to discuss the matter with anyone; and an excessively threatening tone.

It is worth knowing the real procedures. The Tax Agency communicates through the enabled electronic address or by registered letter for notifications with legal effects; it never calls to ask for immediate payments or sends SMS messages with links for bank details. The General Treasury of Social Security communicates by letter or through its electronic office; it never offers benefit improvements in exchange for bank details. And the INSS manages benefits mainly by letter, without spontaneously calling to offer reviews.

Faced with any doubtful communication, the verification procedure is always the same: do not act on the basis of the communication received, but access the public authority’s electronic office directly by typing the address yourself, or call the official number, never the one that appears in the suspicious message. If you have a manager or tax adviser, it is advisable to consult them before acting.

Reporting is important even if you have not fallen for the scam, because it helps identify the networks. It can be filed with the National Police or the Civil Guard, preferably with their specialised units, and it is advisable to report the attempt to the impersonated institution itself. Those responsible face the offence of fraud under Article 248 of the Criminal Code, aggravated when the loss exceeds 50,000 euros or affects vulnerable persons such as pensioners; the impersonation of public authorities may add the offence of usurpation of public functions. It is also worth knowing that a fraudulent message mentioning non-existent debts or files has no real legal effect.