{"id":9034734,"date":"2023-08-02T06:45:59","date_gmt":"2023-08-02T06:45:59","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9034734"},"modified":"2023-08-02T09:45:46","modified_gmt":"2023-08-02T09:45:46","slug":"courtesy-days-for-the-aeat-not-to-send-you-notifications-2","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/courtesy-days-for-the-aeat-not-to-send-you-notifications-2\/","title":{"rendered":"Courtesy days for the AEAT not to send you notifications"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9034734\" class=\"elementor elementor-9034734 elementor-9034732\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbf6e1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbf6e1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6cf9cc4\" data-id=\"6cf9cc4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee44886 nuevoH2 elementor-widget elementor-widget-heading\" data-id=\"ee44886\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"nuevoH2\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Remember that during the summer vacations, as during the rest of the year, the Treasury may continue to issue notices that, if not known and appealed in time, can lead to problems and penalties for taxpayers.\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-51691fc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"51691fc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4361d28\" data-id=\"4361d28\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f33fcbc elementor-widget elementor-widget-text-editor\" data-id=\"f33fcbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">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&#8230;<\/span><\/p><p><span style=\"font-weight: 400;\">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&#8217;s Electronic Notification Mailbox in the case of the following taxpayers:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Legal entities.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Entities without legal personality.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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 commercial registrars.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Those who represent an interested party who is obliged to interact electronically with the Administration.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">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.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers registered in the Register of Large Companies.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers who pay taxes under the Tax Consolidation Regime of the Corporate Income Tax.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers that pay taxes under the Special Regime of the Group of VAT Entities.<\/span><\/li><\/ul><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers registered in the VAT Monthly Refund Register (REDEME).<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Taxpayers authorized to file customs declarations through the electronic data transmission system (EDI).<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">Thus, depending on the type of channel used by the State Tax Administration Agency (AEAT), there are different possibilities for taxpayers.<\/span><\/p><p><span style=\"font-weight: 400;\">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 that address.<\/span><\/p><p><b>Will I be notified if I have received an electronic communication or notification?<\/b><\/p><p><span style=\"font-weight: 400;\">If you are an SA or SL, you will already be receiving notifications from the Tax Authorities electronically. In this regard, remember:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">These notifications are understood to have been made when they are accessed from the electronic mailbox of your company, or when 10 days have passed since they arrive in the mailbox and have not been opened.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Therefore, it may happen that this coming August you receive a notification (August is a working month for these purposes), and upon your return from vacation, the deadlines for appealing have passed.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\">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 &#8220;courtesy days&#8221;).<\/span><\/p><p><span style=\"font-weight: 400;\">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.<\/span><\/p><p><span style=\"font-weight: 400;\">You must 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 notice just before vacation.<\/span><\/p><p><span style=\"font-weight: 400;\">The procedure to make the appointment of the days must be carried out at the electronic Headquarters of the State Agency of the Tax Administration at the following electronic address:<\/span><\/p><p><span style=\"font-weight: 400;\">https:\/\/sede.agenciatributaria.gob.es\/Sede\/ayuda\/consultas-informaticas\/notificaciones-electronicas-ayuda-tecnica\/dias-cortesia-notificaciones.html\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">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 taxpayers.<\/span><\/p><p><span style=\"font-weight: 400;\">For further information, please consult with <\/span><a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\"><span style=\"font-weight: 400;\">Tax consulting<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Remember that during the summer vacations, as during the rest of the year, the Treasury may continue to issue notices <span>&#8230;<\/span><\/p>\n","protected":false},"author":1,"featured_media":9034741,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[876,873],"tags":[],"class_list":["post-9034734","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-labour","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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