Error: Non-identified recipient
If, while completing an informative declaration, when including the data of a recipient or declared, the message "Error: Unidentified recipient", means that it is not possible to send the registration data in this way, since they do not coincide with those that appear in the Tax Agency census.
To check if a NIF appears in the AEAT census, use the option available on the website in the block "Censuses, NIF and tax address" in the "Information and procedures" section. In the "Featured procedures" box, click on "All procedures", to access the rest of the options, and click on "Verification of a NIF for census purposes". Access is available with an electronic certificate/ DNI or with Cl@ve. Once in the form, go to the "Unitary query" section and indicate the NIF and the full name and surname in that order. Click on "Consult"
In the event that the data entered in the surname field is not completely correct but the minimum percentage of matches is exceeded, the system will return the message: "The person consulted has not been identified with the name provided, but there is a similarity with the name registered in the census of the AEAT " and the data complete census.
In this case you will have to enter the recipient's data in the informative declaration as they appear in the census for the declaration to be accepted.
If this query still shows that the taxpayer has not been identified, try altering the order of the name or try only part of it to check if there is a match.