Remember that the Tax Agency may continue to issue notifications during the summer holidays, as well as throughout the rest of the year. Failure to acknowledge and respond to these notifications in a timely manner can lead to problems and penalties for taxpayers. Your company can select up to 30 calendar days per year during which the Tax Agency will not be able to send notifications to your electronic mailbox. Choose these days in the most advantageous way…
We would like to remind you that the Tax Agency may send notifications throughout the summer period, either by regular mail or certified letter for individual taxpayers, or through the AEAT Electronic Notification Mailbox for the following taxpayers:
• Legal entities.
• Entities without legal personality.
• Those who practice a profession requiring mandatory membership in a professional association, for procedures and actions carried out with Public Administrations in the exercise of said professional activity. In any case, this group includes notaries and property and commercial registrars.
• Those representing an interested party who is required to interact electronically with the Administration.
• Public Administration employees for procedures and actions carried out with them by reason of their status as public employees, in the manner determined by each Administration's regulations.
• Taxpayers registered in the Register of Large Companies.
• Taxpayers subject to the Corporate Income Tax Consolidation Regime.
• Taxpayers subject to the Special VAT Group Regime.
• Taxpayers registered in the Monthly VAT Refund Register (REDEME).
• Taxpayers authorized to submit customs declarations via the Electronic Data Interchange (EDI) system.
Thus, depending on the method used by the Spanish Tax Agency (AEAT), different options are available to taxpayers.
Note: Taxpayers registered in the DEH (Electronic Authorized Address) system can designate specific days (courtesy days) exclusively online, on which the Tax Administration will not be able to send notifications to that address.
Will I be notified if I receive an electronic communication or notification?
If you have a public limited company (SA) or a private limited company (SL), you are already receiving notifications from the Tax Agency electronically. In this regard, please remember:
• These notifications are considered delivered when accessed through your company's electronic mailbox, or when 10 days have passed since they arrived in said mailbox and have not been opened.
• Therefore, it is possible that you may receive a notification this coming August (August is a working month for these purposes), and that by the time you return from vacation, the deadlines for appealing will have passed.
To avoid this risk, remember that you can select up to 30 calendar days per year, consecutive or not, during which the Tax Office cannot deposit notifications in your electronic mailbox (the "courtesy days").
Please note that if your company is closed for the entire month of August, the grace period should begin on August 1st and end on August 23rd. With this ten-day grace period, even if you receive a notification on August 24th, you will still have time to access it when you return to work at the beginning of September, without losing any time to respond. This way, you will still have some days remaining that you can use throughout the rest of the year.
You must request this at least seven days before the first selected date. Also, consider selecting some days at the end of July to avoid the risk of receiving a notification right before your vacation.
The procedure for designating the days must be carried out compulsorily at the Electronic Office of the State Tax Administration Agency at the following electronic address: See address.
Due to the proximity of the holiday period, we advise you to make this communication to the Tax Administration to prevent it from making electronic notifications available to taxpayers.
You can contact this professional office for any questions or clarifications you may have.
Warm regards,
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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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