Remember that the Tax Authorities during the summer vacations, as during the rest of the year, may continue to issue notifications that, 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 Tax Authorities can notify you throughout the summer period, either by ordinary mail 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 entities.
- Entities without legal personality.
- Those who exercise a professional activity for which compulsory membership is required, for the procedures and actions carried out with the Public Administrations in the exercise of said professional activity. In any case, within this group will be understood to include notaries and property and mercantile registrars.
- Those who represent an interested party who is obliged to interact electronically with the Administration.
- The employees of the Public Administrations for the procedures and actions that they carry out with them by reason of their condition of public employee, in the form in which it is determined by regulation by each Administration.
- Taxpayers registered in the Register of Large Companies.
- Taxpayers who pay taxes under the Tax Consolidation Regime of the Corporate Income Tax.
- Taxpayers that pay taxes under the special VAT Group Entities Regime.
- Taxpayers registered in the VAT Monthly Refund Register (REDEME).
- Taxpayers authorized to file customs declarations through the electronic data transmission (EDI) system.
Thus, depending on the type of channel used by the State Tax Administration Agency (AEAT), there are different possibilities for taxpayers.
Taxpayers who are included in the DEH (Enabled Electronic Address) system may indicate certain days (courtesy days) exclusively through the Internet, on which the Tax Administration will not be able to make notifications available to taxpayers at said address.
Am I notified if I have received an electronic communication or notification?
If you are an SA or SL, you are already 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 said mailbox and they have not been opened.
- Therefore, it may happen that this coming August you receive a notification (August is a working month for these purposes), and upon returning from vacation, the deadlines for appealing may have passed.
To avoid this risk, remember that you can select up to 30 calendar days per year, consecutive or not, during which the Tax Authorities cannot deposit notifications in your electronic mailbox (the “courtesy days”).
Keep in mind that if your company closes for the entire month of August, start the courtesy period on August 1 and end it on August 23. By having the ten-day window, even if you receive a notice on August 24, you will still have time to access it when you return to work in early September, without losing any days to respond to it. In this way, you will still have a few days left that you can spread over the rest of the year.
It must be requested at least seven days before the first day selected.
The procedure to make the appointment of the days must be done in the electronic Headquarters of the State Agency of the Tax Administration 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 communication to the Tax Administration to avoid the latter making electronic notifications available to the taxpayers.
For further information, please consult with Tax consulting
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