4.3.6. Electronic notifications

The entry into force of the new regulation on the Common Administrative Procedure, in October 2016, entailed the mandatory inclusion of all corporate persons in the Obligatory Electronic Notification (NEO) system, including entities without legal personality and Public Administrations. Thus, the potential amount of corporate persons included in the NEO amounts to 3,785,077, compared with the 2,106,556 included up to that time.

In 2017, 10.26 million electronic notifications and electronics were sent out, 9,976,719 corresponding to holders included in the Obligatory Electronic Notification (NEO) system.

From 2011, and only for holders included in the NEO, a total of 56,798,253 electronic notifications and communications were sent out.

With respect to the improvements made in 2017, we should highlight those incorporated into the section 'Consultation of notifications considered notified' in the E-Office, which makes it easier for taxpayers to monitor their notifications, incorporating new columns that offer more information on the channel where the notification is and on the visualisation of the notification by the taxpayer.

We should also highlight the implementation of the biometric signature on the tablet authorising subscription to the notifications service in Tax Agency offices, by the holder and/or recipient.