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No More Tax Surprises: Receive Electronic Updates From the Tax Agency

Tax Agency (Hacienda)

electronic updates

It’s been a short time since electronic updates were established as the preferred means by the Spanish Tax Agency. And since then, more and more taxpayers have opted for this notification system. 

Requirements to send electronic updates

The conditions 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 receive electronic updates for specific procedures and for certain groups of individuals who, due to their economic, technical, professional dedication or other reasons, are accredited to have access to and availability of electronic means.

Who must receive electronic updates?

The following people are required to interact through electronic means with the Public Administrations to carry out any procedure:

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 developing the said professional activity.

d) Those who represent an interested party are 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 each Administration determines them.

Electronic updates for individuals

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

Advantages of receiving electronic updates

The advantages of this means of notifications are apparent. 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. 

When is the notification “opened” officially?

The notification is signed as accepted, and the response deadlines will begin (usually 10 working days – they are computed neither Saturdays, Sundays, or holidays) from when access to its content occurs. 

You must know that the notification will be kept pending delivery for 10 calendar days (included daily in the computation). After that period, the notice will be considered received.

The term will begin to count from the day after it’s made available. 

For example, notifications made available on day 1 between 00:00 and 23:59 and have yet to be collected will be automatically notified on day 12. 

It would be like rejecting the paper notification of the Tax Agency that brings us the postman or not going to pick up the post office notification with the notice that leaves the postman.

Deadlines and availability

All communications and notifications will be in the mailbox of the DEH for 30 calendar days. During this period, if they have been read, their contents can be visualised as often 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 you expressly rejected the update or the term of 10 days had expired without having acceded, the complete consultation of the communications can only be made through the website of the Tax Agency.

However, the complete document where 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 informed.

Disadvantages of receiving electronic updates

Therefore, the most significant disadvantage of this notification system is that the inactivity of the taxpayer to prolong the procedure is entirely ineffective since, after the 10-day period, the notice will be understood as received. 

In the case of using the traditional postal system, a second attempt must be made after a first failed delivery attempt. If that one is also unsuccessful, the taxpayer must visit the administrative offices and, finally, they will publish that requirement in edicts or the BOE (State Official Newsletter).

Our advice…

As you can see, the notification will be effective in one way or another. So to be notified and informed and meet the requirement of the Administration, it would be better for you to sign up to receive electronic updates. That prevents breaches of deadlines and the consequent commission of administrative infractions.

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