10.1 Who is required to interact electronically with the Tax Agency

In the area of the relationship with the Tax Agency, three aspects can be distinguished:　

1. The electronic submission of declarations is mandatory. 　

   Link to section 9

2. The receipt of electronic notifications is mandatory. 　

   Link to section 11.2

3. The electronic submission of documents with tax relevance related to tax procedures managed by the Tax Agency, such as the submission of applications, the response to requests, the submission of allegations or documentation, or the filing of appeals. In this case, the subjects that are required to electronically submit said documents are:

   • Corporate persons.

   • Entities without legal personality.

   • Those who carry out a professional activity for which mandatory membership is required. In any case, notaries and property and commercial registrars will be understood to be included, as well as managers, economists, tax advisors who act as social collaborators.

   • Those who represent an interested party who is required to interact electronically with the Administration.

   • Employees of the Public Administration, for procedures and actions carried out due to their role as a public employee, in the form determined by the regulations of each Administration.

   • Taxpayers registered in the Large Business Registry.

Other subjects with an obligation to maintain an electronic relationship with the Public Administration may be established by regulation.