12.3.2 Notification Notices

Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations allows the communication of a mobile phone number or a email address to receive notices of notifications issued by the Tax Agency.

The notice received will in no case be considered notification.  If for technical reasons it is not possible to provide notice, this will not prevent the notification from being considered fully valid.

The text of the notice is: “The Tax Agency has issued a notification addressed to xxxxxxxxxxx with NIF 11∗∗∗22∗∗, in the capacity of xxx” . For security reasons, only some digits of the NIF will be displayed.

Individuals

is accessed to the subscription service, with electronic certificate or DNIe , Cl@ve, or reference number (RENØ Service).

To access notification you need a Cl@ve, electronic certificate or eDNI . It is not possible to access the notification with the reference number. Notwithstanding the foregoing, notification shall be sent by post provided that there is no electronic access prior to printing.

Legal entities and companies without a legal entity status

Legal persons and entities without legal personality to access this voluntary subscription service must have electronic representative certificate .

Additionally, in the DEHú (integrated into Citizen Folder) it is possible to subscribe to a general notification alert system, so that if the citizen has subscribed to the notification alert system of the AEAT they may receive several alerts for the same notification.