11.2 Mandatory electronic notifications -NEO-
They have the 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 resources from other Public Entities and Administrations to which the people 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:
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Public limited and limited liability companies.
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Legal persons and Entities without Legal Personality (communities of property, existing inheritances and communities of owners).
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Permanent establishments and branches of non-resident entities in Spanish territory.
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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 securitization fund, Mortgage market regularization fund, Mortgage securitization fund, Investment guarantee fund.
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Temporary unions of companies.
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Taxpayers registered in the Registry of large companies.
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Taxpayers who pay taxes in the tax consolidation regime of IS .
- Taxpayers who pay taxes in the special regime of the VAT group of entities .
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Taxpayers registered in REDEME .
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Taxpayers authorized to submit customs declarations through the electronic data transmission system (EDI).
Those obliged to receive communications and notifications made by the Tax Agency are automatically subscribed to all of them. Registration is automatic.
Access to electronic notifications can be made at the DEHú or at the electronic headquarters of the AEAT , directly by the taxpayer to receive notifications from the AEAT .
Taxpayers will be able to access their pending notifications during a period of 10 calendar days . Once this period has elapsed without accessing them, their expiration will occur, and the notification made will be considered for the purposes of the procedure.