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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

10.1 Who is required to interact electronically with the Tax Agency

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

  1. The electronic submission of mandatory declarations.  

    Link to section 9

  2. Receiving mandatory electronic notifications.  

    Link to section 11.2

  3. The electronic presentation of documents with tax significance related to tax procedures managed by the Tax Agency, such as the presentation of applications, the response to requirements, the presentation of allegations or documentation, or the filing of appeals. In this case, the subjects who are required to submit said documents electronically 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, as well as managers, economists, and tax advisors who act as social collaborators, will be understood to be included.

    • Those who represent an interested party who is obliged 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 Registry of Large Companies.

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