Information on communications

On 2 October 2016, Act 39/2015 of 1 October, on the Common Administrative Procedure of Public Administrations came into effect.

This Act obliges, among others, corporate persons and companies without legal personality to relate electronically with the Public Administrations.

This electronic relationship includes both the notifications and the submission of documents and applications via the register.

Document and application submissions addressed to the Tax Agency must be made via the Tax Agency E-Office electronic register.

In the customs sphere, all economic operators (individuals or institutions related with the Administration for the application of the customs legislation in the performance of a professional activity) must obligatorily submit the documents and applications provided for in the customs legislation via the Tax Agency E-Office, solely excluding the exceptions established in the EU Customs Code and the Regulations implementing it.

This obligation of submission by electronic means excludes the exceptions provided for in the rest of the current regulations which make it obligatory to make submissions on paper or physical support (originals of guarantees, notarial and judicial documents, etc.)