{"id":9039053,"date":"2025-07-16T07:00:57","date_gmt":"2025-07-16T07:00:57","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9039053"},"modified":"2025-07-10T15:40:54","modified_gmt":"2025-07-10T15:40:54","slug":"remember-to-request-aeat-courtesy-daysremember-to-request-aeat-courtesy-days","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/remember-to-request-aeat-courtesy-daysremember-to-request-aeat-courtesy-days\/","title":{"rendered":"Remember to request AEAT \u201ccourtesy days\u201d"},"content":{"rendered":"\t\t
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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...<\/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
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We would like to remind you that the Tax Authorities can notify you during the whole summer period, either by ordinary mail or by registered letter in the case of taxpayers who are individuals or through AEAT\u2019s Electronic Notification Mailbox in the case of the following taxpayers:<\/p>

  • Legal entities.<\/li>
  • Entities without legal personality.<\/li>
  • 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 it will be understood to include notaries and property and commercial registrars.<\/li>
  • Those who represent an interested party are obliged to interact electronically with the Administration.<\/li>
  • The employees of the Public Administrations for the procedures and actions that they carry out with them because of their condition of public employee, in the form in which it is determined by regulation by each Administration.<\/li>
  • Taxpayers registered in the Register of Large Companies.<\/li>
  • Taxpayers who pay taxes under the Tax Consolidation Regime of the Corporate Income Tax.<\/li>
  • Taxpayers that pay taxes under the Special Regime of the Group of VAT Entities.<\/li>
  • Taxpayers registered in the VAT Monthly Refund Register (REDEME).<\/li>
  • Taxpayers authorized to file customs declarations through the electronic data transmission system (EDI).<\/li><\/ul>

    Thus, depending on the type of channel used by the State Tax Administration Agency (AEAT), there are different possibilities for taxpayers.<\/p>

    Taxpayers who are included in the DEH (Enabled Electronic Address) system may indicate certain days exclusively by Internet (courtesy days), in which the Tax Administration will not be able to make notifications available to taxpayers at that address.<\/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

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    Will I be notified if I have received an electronic communication or notification?\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
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    If you are an SA or SL, you will already be receiving notifications from the Tax Authorities electronically. In this regard, remember:<\/p>

    • 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 have not been opened.<\/li>
    • 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.<\/li><\/ul>

      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”).<\/p>

      Keep in mind that if your company is closed for the entire month of August, start the courtesy period on August 1 and end it on August 23. Since you have 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.<\/p>

      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 notification just before the vacations.<\/p>

      Due to the proximity of the holiday period, we advise you to make this communication to the Tax Administration to avoid making electronic notifications available to taxpayers.<\/p>

      For more information, please consult with Tax consulting<\/span><\/p>

      If you found it interesting share it on social networks, thanks!<\/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":"

      Remember that during the summer vacations, as during the rest of the year, the Treasury may continue to issue notifications that, if not known and appealed in time, can lead to problems and penalties for taxpayers.<\/p>\n","protected":false},"author":1,"featured_media":9039044,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9039053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"\nRemember to request AEAT \u201ccourtesy days\u201d - gremicat<\/title>\n<meta name=\"description\" content=\"Remember that during the summer vacations, as during the rest of the year, the Treasury may continue to issue notifications that, if not known and appealed in time, can lead to problems and penalties for taxpayers.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gremicat.es\/recuerde-solicitar-los-dias-de-cortesia-aeat\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Remember to request AEAT \u201ccourtesy days\u201d - 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