Remember that during the summer vacation period, just as during the rest of the year, the Tax Agency may continue to issue notices which, if not acknowledged and appealed in a timely manner, can lead to problems and penalties for taxpayers. Your company may select up to 30 calendar days per year during which the Tax Agency will not be able to deliver notices to your electronic mailbox. Choose those days in the most advantageous way...
We would like to remind you that the Tax Authority may issue notifications throughout the summer, either by regular mail via certified letter for individual taxpayers or through the AEAT’s Electronic Notification Inbox for the following taxpayers:
- Legal entities.
- Entities without legal personality.
- Those who practice a profession for which membership in a professional
association is mandatory, with respect to the procedures and actions they carry out with public administrations during that professional activity. In any case, this group should be understood to include notaries and property and commercial registrars. - Those representing an interested party who is required to interact electronically with the government.
- Employees of public administrations for the procedures and actions they
carry out with such administrations by virtue of their status as public employees, in the manner determined by the regulations of each administration. - Taxpayers registered in the Large Enterprises Registry.
- Taxpayers subject to the Corporate Income Tax Consolidation Regime.
- Taxpayers subject to the Special VAT Group Regime.
- Taxpayers registered in the Monthly VAT Refund Registry (REDEME).
- Taxpayers authorized to file customs declarations via the electronic data interchange (EDI) system.
Thus, depending on the method used by the State Tax Administration Agency (AEAT), different options are available to taxpayers.
Taxpayers enrolled in the DEH (Authorized Electronic Address) system may designate certain days exclusively online (grace days) on which the Tax Administration may not send notifications to taxpayers at that address.
Will I be notified if I’ve received an electronic communication or notice?
If you own an SA or SL, you are already receiving notices from the Tax Administration electronically. In this regard, please remember:
- These notifications are considered served when accessed through your company’s electronic mailbox, or 10 days after they arrive in that mailbox
and have not been opened. - Therefore, you may receive a notification this coming August (August is a business month for these purposes), and by the time you return from
vacation, the deadlines for filing an appeal may have already passed.
To avoid this risk, remember that you can select up to 30 calendar days per year—whether consecutive or not—during which the Tax Agency cannot send notifications to your electronic mailbox (the “grace days”).
Keep in mind that if your company is closed for the entire month of August, you should start the grace period on August 1 and end it on August 23. With the ten-
day buffer provided, even if you receive a notice on August 24, you’ll still have
time to access it when you return to work in early September, without losing any
time to respond to it. This way, you will still have a few days left that you can
spread out over the rest of the year.
You must request this at least seven days before the first selected day. You
should also consider selecting a few days at the end of July to avoid the risk of receiving a notice right before your vacation.
Given the proximity of the vacation period, we advise you to notify the Tax
Administration of this to prevent it from sending electronic notices to taxpayers.
For more information, please consult your tax advisor.
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