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Am I Required to Receive Notifications Electronically?

Tax Agency (Hacienda)

Electronic notifications


It has not been long since electronic notifications were established as the preferred means (it was October 2, 2016) and since then more and more taxpayers have opted for this notification system. The requirements that must be met by any means to make notifications are:

– have proof of receipt by the interested party or his representative,

– the date, identity and content of the notified act.

The Administrations, by regulation, can establish the obligation to electronically practice notifications for certain procedures and for certain groups of individuals who due to their economic, technical, professional dedication or other reasons are accredited that have access to and availability of electronic means necessary.

They are required to interact through electronic means with the Public Administrations to carry out any procedure of an administrative procedure (including notifications), at least, the following subjects:

a) Companies.

b) Entities without legal personality.

c) Those who develop a professional activity for which compulsory licensing is required, for the procedures and actions carried out with the Public Administrations in the development of the said professional activity.

d) Those who represent an interested party that is obliged to interact electronically with the Administration.

e) The employees of the Public Administrations for the procedures and actions that they carry out with them because of their status as public employees, in the manner in which they are determined by each Administration.

Individuals, unless they are obliged to belong to some of the groups previously related, may choose at any time to communicate with the Public Administrations to exercise their rights and obligations through electronic means (electronic headquarters of the different administrations or electronic address enabled -DEH-).

The advantages of this means of notifications are obvious, it is very comfortable to receive an email and access the website of the DEH (Electronic Address Enabled) or the Electronic Office of the Tax Agency from any point of access to the internet with your laptop and your digital certificate installed. The notification will be understood accepted and the response deadlines will begin (normally 10 working days – they are not computed neither Saturdays, nor Sundays, nor holidays) from the moment in which the access to its content occurs. You must know that the notification will be kept pending delivery for 10 calendar days (included every day in the computation), after that period the notice will be considered received.

The term will begin to count from the day after its making available. For example, notifications that are made available on day 1 between 00:00 and 23:59 and have not been collected, will be automatically notified on day 12. It would be like rejecting the paper notification of the AEAT that brings us the postman or as if not going to pick up the post office notification with the notice that leaves the postman.

All communications and notifications will be 30 calendar days in the mailbox of the DEH. During this period, if they have been read, their contents can be completely visualized as many times as necessary. After this period, they can only be consulted at the electronic headquarters of the Tax Agency. That is if it is read it is as if the acknowledgement of receipt of the certified letter that the postman brings is signed.

In case that they were expressly rejected or the term of 10 days had expired without having acceded, the complete consultation of the communications and notifications can only be made through the website of the Tax Agency.

However, the complete document in which the notified act appears will be available through access to the website of the AEAT, selecting the files of the interested party that are already notified.

Therefore, the biggest disadvantage of this notification system is that the inactivity on the part of the taxpayer, with the intention of prolonging the procedure, is completely ineffective since after the 10-day period the notification will be understood as received. In the case of using the traditional postal system, after a first failed delivery attempt, a second attempt must be made, and if this is also unsuccessful, the appearance of the taxpayer in the Administration offices will be required, and finally the publication in edicts or in the BOE (State Official Newsletter).

Our advice, seeing that the notification will be effective in one way or another, is to be notified and informed and meet the requirement of the Administration, as this prevents breaches of deadlines and the consequent commission of administrative infractions.


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