2.4. Electronic Tax Agency

Since its creation, the Tax Agency has been a pioneer in the field of the electronic administration, and the intensive use of new information and communication technologies has been a constant, which has led to it today being an authentic “electronic Tax Agency”.

Over the last years, the digital channel has become the most used channel for relations with taxpayers.

In this area, the implementation in 2021 of the new electronic headquarters of the Tax Agency has been fundamental: https://sede.agenciatributaria.gob.es . This website unifies the information portal and the electronic headquarters, so that all services become accessible under a thematic content structure – regardless of whether it is information or procedures – that makes navigation more comfortable and agile. for the taxpayer, thus improving the user experience.

The new website has a modern design to facilitate browsing and a user-oriented vision and language, with explanations and descriptions prior to accessing the different procedures. This reinforces the Agency's website as a basic tool to minimize the indirect costs of tax compliance for the taxpayer.

The homepage shows the user three main sections: a block of content that will change over time ('carousel', or 'slider'), another with the most relevant procedures due to their importance and use by taxpayers (featured procedures), and a third (information and procedures) structured in sixteen topics, which gives access to the different procedures and information content, either by taxes, by taxpayer profiles and subjects; or by type of procedure.

Finally, at the bottom there are direct accesses to various subjects of interest, as well as a section of manuals, videos and brochures. Likewise, a block at the bottom of the page with the legal and security notices, the 'Contact us' and 'Help' sections, links of interest and the date the page was updated is maintained throughout the navigation of the new website.

Also in the field of electronic administration, and in relation to notifications, the entry into force in 2016 of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, meant that legal entities (including Public Administrations) will be integrated into the Mandatory Electronic Notification (NEO) system. The total census of employees included in NEO as of December 31, 2021 was 2,350,159 individuals and legal entities.

In 2021, 14.76 million electronic notifications and communications were issued, of which 14.10 million correspond to holders included in Mandatory Electronic Notification (NEO).

To promote the use of the electronic registry the presentation of documentation with Cl@ve PIN has been facilitated for all registration procedures, in the case of natural persons. This facilitates access for those procedures that had been requiring an electronic certificate and for which it was not sufficient to provide the Secure Verification Code (CSV) of the communication received from the Tax Agency.

In this context, presentations without the need for identification or with non-reinforced identification, with CSV or reference, have reached 811,809 registry entries. Seats through electronic registration with electronic certificate or Cl@ve PIN have grown in 2021, reaching 5,515,889 seats.

In accordance with current regulations, there are numerous cases in which citizens are forced to prove to the Public Administrations or to the organizations and entities dependent on them, circumstances of a tax nature, such as their situation regarding compliance with tax obligations or income level.

During 2021, 9,699,086 certificates were requested electronically, which represents 95.12% of the total number of certificates requested. This means that more than nine out of ten certificates have been requested through telematic means, either by the citizen themselves or by direct supply to the Public Administration that requires the information.

There is no doubt that communication with taxpayers has changed and any means that improves taxpayer information and assists them in complying with their tax obligations must be promoted and used, ultimately promoting better compliance.

In 2021, 2,291,491 more taxpayers have communicated their electronic contact information, whether a mobile phone number, an email address or both, in order to use the systems to send information to the taxpayer or a notice about the existence of a notification. As of December 31, 2021, the number of total taxpayers subscribed to the notification notification system in 2020 reached 11,835,304.

The use of electronic Administration offers undoubted advantages, among which the reduction of indirect tax pressure, the reduction of the workload of the Tax Agency manager, the reduction of processing times for procedures and the reduction of time necessary to process information and to detect the evolution of economic variables.

One of the basic aspects of the assistance provided through electronic channels is the ease with which a taxpayer can present their documentation electronically. During 2021, a percentage of 91.21% of non-standardized documents presented by electronic registration by taxpayers has been reached with respect to the total number of documents presented through in-person and electronic registration.

An example of the growing importance of the new communication with the taxpayer, taking advantage of the benefits provided by electronic administration, is the creation of the Comprehensive Digital Assistance Administrations (ADI), administrations in which the attention and assistance to the taxpayer is carried out exclusively by electronic and telephone means, and that facilitate accessibility to the entire population and during ample hours, reduce costs for the taxpayer by avoiding travel, favor the unification of the criteria in the application of the standard, and allow greater specialization of the officials who work in them, thus improving taxpayer assistance.

For further information, go to section 4.3. of this Report describes the services provided online.