The Spanish Tax Agency (AEAT) will extend the obligation to interact electronically with the agency to all professionals, the self-employed, and individuals engaged in any type of economic activity, including those operating under the simplified tax regime. This will be established by the Royal Decree regulating notifications and communications via electronic means for certain procedures and groups within the scope of the AEAT.
The Ministry of Finance has published a Royal Decree, subject to public consultation until June 30, which will regulate the cases of mandatory notifications and communications by electronic means for certain procedures and certain groups within the scope of the AEAT (Spanish Tax Agency).
Among the new features, those included in the census of professionals, business owners and withholding agents will be required to receive communications and notifications from the AEAT electronically, in accordance with the Royal Decree.
This requirement, which mandates constant monitoring of the notifications mailbox and acknowledgment of receipt within 10 calendar days of the Spanish Tax Agency (AEAT) posting a notification, was previously in place for registered professionals, generally those working through firms and offices with sufficient resources. However, the AEAT is now considering extending this requirement to all individuals engaged in economic activities, regardless of their size. This group includes self-employed individuals operating under the simplified tax regime.
Mandatory electronic relationship
In accordance with the aforementioned Royal Decree, submitted to public consultation on June 3, 2022, the following natural persons will be obliged to receive by electronic means the administrative communications and notifications that the AEAT addresses to them in the exercise of its powers:
a) Those that are registered in the Register of large companies regulated by article 3.5 of the General Regulation of actions and procedures for tax management and inspection (RPGI).
b) Those that are registered in the Monthly Refund Register, regulated in Article 30 of the VAT Regulations (RIVA).
c) Those that are registered in the Register of Customs Representatives provided for in article 4.1.c) of Royal Decree 335/2010.
d) Those that are registered in the Register of Powers of Attorney of the AEAT as attorneys for the receipt of communications and notifications and in the Electronic Register of the General State Administration.
e) Those that, not being included in the previous letters, are included in the census of professionals, entrepreneurs and withholding agents regulated in article 5 of the (RPGI).
f) The insolvency administrators.
Exclusion from mandatory electronic reporting
If persons required to interact electronically with the AEAT cease to comply with the conditions of mandatory electronic interaction, they will be excluded from the mandatory electronic interaction system if they expressly request it through a standardized form submitted electronically at the AEAT headquarters.
The AEAT will decide on the request within one month and, if it approves it, will indicate the effective date of the exclusion, which may not exceed one month from the date of the decision.
If the obligated party does not expressly resolve the matter within one month, they will no longer be included in the mandatory electronic relations system.
AEAT electronic notification system
The AEAT will carry out electronic notifications to the persons and entities included in this Royal Decree in the manner provided for in article 42.5 RD 203/2021 as a general rule.
Articles 4 and 5 of the new Royal Decree regulate specific procedures for the use of electronic notifications and communications by the Spanish Tax Agency (AEAT), in the following cases:
- The recipient may be a specific taxpayer, but the procedures are processed collectively because they affect a plurality of taxpayers.
- Needs for immediacy or speed of the procedure.
- In the case of granting power of attorney.
- Cases in which communications and notifications will be addressed to the holder of the authorization.
The AEAT will certify the notification of an act through the electronic notification system.
Days without electronic notifications
Article 6 of the Royal Decree includes the possibility of setting a maximum of 30 days in each calendar year in which notifications will not be placed in the electronic notification system and its possible and residual exceptionality.
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A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.
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