11.2 Mandatory electronic notifications -NEO-
They have obligation to receive by electronic means the communications and notifications made by the Tax Agency in its tax, customs and foreign trade statistical actions and procedures and in the collection management of the resources of other Public Entities and Administrations that it has assigned or entrusted, the persons and entities referred to in art. 14.2 of Law 39/2015, as well as customs representatives, natural persons registered in REDEME and natural persons registered in the Registry of Large Companies (art. 4 of RD 1363/2010, of October 29). Accordingly, they are obliged, among others:
-
Public limited companies and limited liability companies.
-
Legal entities and entities without legal personality (communities of property, vacant estates and communities of owners).
-
Permanent establishments and branches of entities not resident in Spanish territory.
-
Entities whose NIF begins with the letter “V” and corresponds to one of the following types: Economic interest grouping, European economic interest grouping, Pension fund, Venture capital fund, Investment fund, Asset securitisation fund, Mortgage market regularisation fund, Mortgage securitisation fund, Investment guarantee fund.
-
Temporary business associations.
-
Taxpayers registered in the Registry of large companies.
-
Taxpayers who pay taxes under the fiscal consolidation regime of the IS .
- Taxpayers who pay taxes in the special regime of the VAT group of entities .
-
Taxpayers registered in REDEME .
-
Taxpayers authorized to submit customs declarations using the electronic data transmission system (EDI).
Those required to receive communications and notifications issued by the Tax Agency are automatically subscribed to all of them. Discharge is automatic.
Access to electronic notifications can be done at the DEHú or, at the Electronic Office of the AEAT , directly by the taxpayer to receive notifications from the AEAT .
Taxpayers will be able to access their pending notifications for a period of 10 days After this period has elapsed without accessing them, they will expire and the notification will be considered to have been made for the purposes of the procedure.