{"id":9041958,"date":"2026-07-15T07:00:40","date_gmt":"2026-07-15T07:00:40","guid":{"rendered":"https:\/\/www.gremicat.es\/?p=9041958"},"modified":"2026-07-07T09:15:19","modified_gmt":"2026-07-07T09:15:19","slug":"notifications-regarding-grace-periods-to-the-aeat","status":"publish","type":"post","link":"https:\/\/www.gremicat.es\/en\/notifications-regarding-grace-periods-to-the-aeat\/","title":{"rendered":"Notifications Regarding \u201cGrace Periods\u201d to the AEAT"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9041958\" class=\"elementor elementor-9041958\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c95cc67 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c95cc67\" 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-86ac117\" data-id=\"86ac117\" 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-6f1c365 elementor-widget elementor-widget-heading\" data-id=\"6f1c365\" data-element_type=\"widget\" data-e-type=\"widget\" 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 vacation period, just as during the rest of\nthe year, the Tax Agency may continue to issue notices which, if not\nacknowledged and appealed in a timely manner, can lead to problems and\npenalties for taxpayers. Your company may select up to 30 calendar days per\nyear during which the Tax Agency will not be able to deliver notices to your\nelectronic mailbox. Choose those days in the most advantageous 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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-783500b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"783500b\" 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-1108a56\" data-id=\"1108a56\" 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-da03b18 elementor-widget elementor-widget-spacer\" data-id=\"da03b18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b2dc91f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b2dc91f\" 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-e8e2d02\" data-id=\"e8e2d02\" 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-0db9a07 elementor-widget elementor-widget-text-editor\" data-id=\"0db9a07\" 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>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\u2019s Electronic Notification Inbox for the following taxpayers:<\/p><ul><li>Legal entities.<\/li><li>Entities without legal personality.<\/li><li>Those who practice a profession for which membership in a professional<br \/>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.<\/li><li>Those representing an interested party who is required to interact electronically with the government.<\/li><li>Employees of public administrations for the procedures and actions they<br \/>carry out with such administrations by virtue of their status as public employees, in the manner determined by the regulations of each administration.<\/li><li>Taxpayers registered in the Large Enterprises Registry.<\/li><li>Taxpayers subject to the Corporate Income Tax Consolidation Regime.<\/li><li>Taxpayers subject to the Special VAT Group Regime.<\/li><li>Taxpayers registered in the Monthly VAT Refund Registry (REDEME).<\/li><li>Taxpayers authorized to file customs declarations via the electronic data interchange (EDI) system.<\/li><\/ul><p><br \/>Thus, depending on the method used by the State Tax Administration Agency (AEAT), different options are available to taxpayers.<br \/><br \/>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc126be elementor-widget elementor-widget-spacer\" data-id=\"dc126be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d46093 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9d46093\" 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-db01219\" data-id=\"db01219\" 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-efd1306 elementor-widget elementor-widget-heading\" data-id=\"efd1306\" data-element_type=\"widget\" data-e-type=\"widget\" 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\">Will I be notified if I\u2019ve received an electronic communication or notice?<\/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-ff2a1e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff2a1e2\" 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-19fcf81\" data-id=\"19fcf81\" 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-813211f elementor-widget elementor-widget-text-editor\" data-id=\"813211f\" 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>If you own an SA or SL, you are already receiving notices from the Tax Administration electronically. In this regard, please remember:<\/p><ul><li>These notifications are considered served when accessed through your company\u2019s electronic mailbox, or 10 days after they arrive in that mailbox<br \/>and have not been opened.<\/li><li>Therefore, you may receive a notification this coming August (August is a business month for these purposes), and by the time you return from<br \/>vacation, the deadlines for filing an appeal may have already passed.<br \/><br \/><\/li><\/ul><p>To avoid this risk, remember that you can select up to 30 calendar days per year\u2014whether consecutive or not\u2014during which the Tax Agency cannot send notifications to your electronic mailbox (the \u201cgrace days\u201d).<br \/><br \/>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-<br \/>day buffer provided, even if you receive a notice on August 24, you\u2019ll still have<br \/>time to access it when you return to work in early September, without losing any<br \/>time to respond to it. This way, you will still have a few days left that you can<br \/>spread out over the rest of the year.<\/p><p><br \/>You must request this at least seven days before the first selected day. You<br \/>should also consider selecting a few days at the end of July to avoid the risk of receiving a notice right before your vacation.<\/p><p><br \/>Given the proximity of the vacation period, we advise you to notify the Tax<br \/>Administration of this to prevent it from sending electronic notices to taxpayers.<\/p><p>\u00a0<\/p><p><br \/>For more information, please consult your <a href=\"https:\/\/www.gremicat.es\/en\/tax-and-accounting-advice\/\" target=\"_blank\" rel=\"noopener\">tax advisor.<\/a><\/p><p><br \/>If you find this helpful, please share it on social media\u2014thank you!<\/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 vacation, just as during the rest of the year,<br \/>\nthe tax authorities may continue to issue notices that, if taxpayers are not aware<br \/>\nof them and do not file an appeal in a timely manner, can lead to problems and<br \/>\npenalties.<\/p>\n","protected":false},"author":1,"featured_media":9041879,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[873],"tags":[],"class_list":["post-9041958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - 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