12.3.2 Notification notices

Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations allows communicating 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 a notification.  If, for technical reasons, it is not possible to make the notification, 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∗∗, as xxx” . For security reasons, only some digits of NIF will be displayed.

Individuals

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

To access notification , Cl@ve, electronic certificate or DNIe is required. No it is possible to access the notification with the reference number. Without prejudice to the above, the notification will be sent by postal mail as long as 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 the Citizen Folder) it is possible to subscribe to a general notification notice system, so if the citizen has subscribed to the AEAT may receive several notices for the same notification.