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 of the Tax Agency's new electronic headquarters in 2021 was essential: https://sede.agenciatributaria.gob.es. This site unifies the information portal and the electronic office, so that all services are accessible under a thematic content structure—regardless of whether it relates to information or procedures—making navigation more convenient and agile for taxpayers, 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 system (NEO). The total census of included personnel in NEO As of December 31, 2024, it was 2,808,687 individuals and legal entities.

According to the aforementioned law, the obligation of electronic notification referred to in article 40.4 will be deemed to be fulfilled by making the notification available at the electronic headquarters of the acting Administration or Agency or at the single enabled electronic address. 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 submission of documentation with has been facilitated for all registration procedures and for individuals. Cl@ve. This is an added facility for those procedures that required a certificate and for which it was not enough to provide the CSV of the communication received from the Tax Agency. In this way, the use of electronic registration has been promoted.

As a result, presentations without the need for identification or with non-reinforced identification - that is, with CSV or reference - are much fewer than the presentations with identification, not exceeding 925,230 registry entries. While the seats by electronic registration with electronic certificate or Cl@ve have reached the figure of 5,441,129 seats in 2024.

Under current regulations, there are numerous situations in which citizens are required to provide proof of tax-related circumstances to public authorities or their dependent agencies and entities, such as their tax compliance status or income level.

During 2024, 10,702,385 certificates were requested electronically, representing 95.46% of the total number of certificates requested. This means that more than nine out of ten certificates have been requested through electronic 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 allow improving taxpayer information and assisting them in fulfilling their tax obligations must be promoted and used, ultimately promoting better compliance with them.

By 2024, 2,053,716 additional taxpayers have provided their contact information—either a mobile phone number, email address, or both—for the purpose of using the systems to send taxpayer information or a notification about the existence of a notice. As of December 31, 2024, the total number of registered taxpayers subscribed to the information and notification system reached 17,218,893.

The use of electronic administration offers unquestionable advantages, including a reduction in indirect tax pressure, a reduction in the workload of the Tax Agency's management, a reduction in the processing times of procedures and a reduction in the time needed to process information and to detect the evolution of economic variables.

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

For more information, in the section 4.3. of this Report describes the services provided online.