Calendar, date and official time
Article 30.7 of Law 39/2015, of 1 October, on Public Administration and the Common Administrative Procedure, states that the General State Administration, subject to the official working calendar, shall set a calendar of non-working days in its respective field for the purposes of calculating deadlines. Article 31.2 states that for the purposes of calculating deadlines, the electronic registry of each Administration or Organism shall be governed by the official time and date of the e-office through which it is accessed, which should have the necessary security measures to ensure its integrity and to appear in a visible and accessible manner.
Article 15 of Royal Decree 4/2010, of 8 January, regulating the Spanish National Interoperability Framework in the field of e-government states that the date and time will be synchronised with the Royal Institute and Observatory of the Spanish Navy.
Pursuant to these provisions, the official date and time provided are those of the Tax Agency e-Office.