Mandatory Electronic Notices System
The mandatory electronic notice system consist of certain individuals or entities, which are supposed to have the necessary technological means, being obliged to receive by electronic means the communications and notices made by the AEAT under this mean.
1. Gradual establishment of the telematic notice system
Since 1st January 2011, taxpayers may receive a paper notice informing them on their inclusion in the telematic notice system. In this regard, the Administration criterion is to prioritize such taxpayers that receive more notices/requests.
Upon receipt of the communication, all further notices will be received by telematic means and the electronic signature certificate or power of attorney (for representatives) will be required.
2. Conceptual distinction between communication and notice
Communications will be received without acknowledgement of receipt, while notices will automatically generate, regardless of the addressee’s will, an acknowledgement of receipt giving evidence of its receipt and which will be created upon accessing the content of the notice.
3. Notice practice: effects and availability
The communication will be deemed as produced when the taxpayer accesses its contents. That is, the criterion for deadline calculation purposes is the access to the information and not the time when the Administration makes it electronically available on the website.
However, after 10 calendar days as of the availability of the notice without having accessed it, the same will be deemed as notified and refused by the taxpayer.
4. Notice systems
- E-mail with acknowledgment of receipt, which equals a certified post letter (this system is not established yet).
- Electronic appearance. The user, duly identified, accesses the contents of the corresponding administrative procedure through the electronic seat of the acting public body, which equals physical appearance at the AEAT premises.
- Qualified electronic address. It is a mailbox of the taxpayer where all its notices are available. Its equivalent would be a P.O. box.
5. Subjective scope
- Joint stock Companies (National Identification Number NIF letter A) and Limited Liability Companies (National Identification Number NIF letter B).
- Legal persons and entities with no legal personality without Spanish nationality (National Identification Number NIF letter N).
- Permanent establishments and offices of non-resident entities (National Identification Number NIF letter W).
- Temporary consortiums (UTEs) (National Identification Number NIF letter U)
- Economic interest groups, European economic interest groups, pension funds, risk capital funds, investment funds, asset titulization funds, mortgage market regularization funds, mortgage titulization funds, investment guarantee funds (National Identification Number NIF letter V).
- Taxpayers registered in the Large Companies Regime Registry (individuals exceeding a turnover of 6,000,000 € can be also considered as such).
- Taxpayers paying taxes under the Fiscal Consolidation Regime of the Corporate Income Tax.
- Taxpayers registered in the VAT Monthly Refund Registry (individuals exceeding a turnover of 6,000,000 € can be also considered as such).
- Taxpayers paying taxes under the Special Regime of VAT Group of Entities.
- Taxpayers with authorization to file customs returns by means of the EDI.
6. Cases of exclusion
The following cases, among others, will not be notified electronically:
- Initiated by the taxpayer.
- Initiated by the AEAT, if the AEAT considers that the electronic procedure would not be effective.
- Documents that cannot be received by telematics.
- Previous or simultaneous notices to the telematic notice membership proceeding.
- Documents joining a bank cheque.
- Notices of the Regional Economic-Administrative Court (TEAR).
- Procedures of the AEAT.
- Procedures with its own ways of communication apart from notice.
Exclusion does not occur automatically, thus a request is required. If such request is not answered, the same will be estimated by the administration's failure to respond ("silencio positivo").
7. Notices at the request of the taxpayer
In these proceedings, the Administration will give the communication at the taxpayer's domicile for notice purposes. Should the Administration not receive any respond after two attempts, the telematic communication by means of the e-mail provided will apply.
8. Availability of the document
The document is available for the taxpayer for 30 days. However, after such term, the document will remain available on the AEAT website.
9. Powers of attorney
There is a global power of attorney that comprises all procedures and a series of specific powers of attorney for specific procedures:
- Payment of tax debts.
- Notices (general or specific).
- Procedures with the taxpayer’s signature.
- Enquiries.
To formalize a power of attorney there are three different proceedings:
- Appearance in the Administration, which requires the director’s attendance.
- By means of a public deed or private document, with signature legitimization (filed by the registry).
- On the Internet, with electronic certificate.
Francisco Javier González Pérez
Tax Department