Remember that during the summer holidays, as during the rest of the year, the
tax authorities may continue to issue notifications which, if not known and appealed in time, can lead to problems and penalties for taxpayers.
Your company can select up to 30 calendar days per year during which the Tax Authorities will not be able to deposit notifications in your electronic mailbox.
Remember that during the summer holidays, as during the rest of the year, the tax authorities may continue to issue notifications which, if not known and appealed in time, can lead to problems and penalties for taxpayers. Your company can select up to 30 calendar days per year during which the Tax Authorities will not be able to deposit notifications in your electronic mailbox. Choose these days in the most beneficial way…
We would like to remind you that the Inland Revenue can send notifications throughout the summer period, either by ordinary post by registered letter in the case of taxpayers who are individuals or through the AEAT’s Electronic Notification Mailbox in the case of the following taxpayers:
– Legal persons.
– Entities without legal personality.
– Those who carry out a professional activity for which membership of a professional association is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, this group shall be understood to include notaries and property and commercial registrars.
– Those who represent an interested party who is obliged to interact electronically with the Administration.
– Employees of Public Administrations for the procedures and actions they carry out with them by virtue of their status as public employees, in the manner determined by regulation by each Administration.
– Taxpayers registered in the Register of Large Companies.
– Taxpayers who pay tax under the Corporate Tax Consolidation System.
– Taxpayers paying tax under the special VAT Group Entity Group Scheme.
– Taxpayers registered in the VAT Monthly Refund Register (REDEME).
– Taxpayers authorized to file customs declarations using the electronic data transmission system (EDI).
Thus, depending on the type of channel used by the State Tax Administration Agency (AEAT), different possibilities are available to taxpayers.
Taxpayers who are included in the DEH (Enabled Electronic Address) system may indicate certain days (courtesy days) exclusively via the Internet, on which the Tax Administration will not be able to make notifications available to taxpayers at that address.
Will I be notified if I have received an electronic communication or notification?
If you are an SA or SL, you will already be receiving notifications from the Tax Authorities electronically. In this regard, remember
– These notifications are understood to have been made when they are accessed from your company’s electronic mailbox, or when 10 days have passed since they arrive in the mailbox and they have not been opened.
– Therefore, it may happen that this August you receive a notification (August is a working month for these purposes), and that on your return from holidays you have missed the deadline for appealing.
To avoid this risk, remember that you can select up to 30 calendar days a year, whether consecutive or not, during which the tax authorities cannot deposit notifications in your electronic mailbox (the “courtesy days”).
Bear in mind that if your business is closed for the whole month of August, start the courtesy period on 1 August and end it on 23 August. As you have the ten-day window, even if you receive a notice on 24 August, you will still have time to access it when you return to work at the beginning of September, without losing any days to reply to it. In this way, you will still have a few days left which you can spread over the rest of the year.
You should apply at least seven days before the first day selected. Also, consider selecting some days at the end of July, to avoid the risk of receiving a notification just before the holidays.
The procedure for indicating the days must be carried out at the electronic Headquarters of the State Tax Administration Agency at the following electronic address:
https://sede.agenciatributaria.gob.es/Sede/ayuda/consultas-informaticas/notificaciones-electronicas-ayuda-tecnica/dias-cortesia-notificaciones.html
Due to the proximity of the holiday period, we advise you to make this notification to the Tax Administration to avoid the latter making electronic notifications available to taxpayers.
For further information, please consult a Tax Advisor.
