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.

Its modern design facilitates navigation and a user-oriented vision and language, with explanations and descriptions prior to accessing the different procedures, reinforcing the Agency's website as a basic tool to minimize the indirect costs of tax compliance for the taxpayer.

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, 2022 was 2,673,987 individuals and legal entities.

As determined by the aforementioned law, the electronic notification obligation referred to in article 40.4 will be deemed fulfilled with the notification being made available at the electronic headquarters of the acting Administration or Agency or at the unique enabled electronic address. Now, in addition, interested parties must be able to access all notifications from the Administration's electronic General Access Point, which will function as an access portal.

In the electronic Registry of the Tax Agency, the presentation of documentation with Cl@vePIN has been facilitated for all registration procedures and for natural persons. This is an added facility for those procedures that required a certificate and it was not enough to provide the CSV of the communication received from the Tax Agency, promoting the use of the electronic registry.

As a consequence, filings without the need for identification or with non-reinforced identification, with CSV or reference are much less than filings with identification, remaining at 626,146 registry entries. However, the entries through the electronic registry with electronic certificate or Cl@vePIN have been 5,386,905 entries in 2022.

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 the year 2022, 9,478,951 certificates have been requested electronically, which represents 95.24% 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.

It is also worth noting that a pilot project began in December 2022 to provide telephone assistance by appointment for requesting tax certificates.

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 2022, 1,907,966 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, 2022, the number of total taxpayers subscribed to the information and notification notice system reaches 13,743,270.

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.

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.