In response to taxpayers' demands, a new service is offered on the AEAT's electronic headquarters with the aim of facilitating and speeding up the completion of certain procedures in tax penalty procedures and in those of surcharges and late payment interest for late submission of self-assessments.

Once the notification of a proposed tax penalty or late payment surcharge/interest has been received, and when the taxpayers voluntarily decide to do so (otherwise, the procedure will follow the usual resolution deadlines), they will be able to access the 'MY FILES' section of the electronic office, where three options will be offered that will be enabled progressively as each of them is used.

The text of the proposal itself informs taxpayers of the existence of this service and where it is available.

The first option consists of the possibility of providing express consent to the proposal received, in which case a diligence of providing said consent will be generated.

The second option is the possibility of generating and collecting the resolution of the procedure immediately, thereby obtaining the letter of payment of the penalty, surcharge or late payment interest. This second option will only be available in those cases in which consent has been previously given at the headquarters and does not entail any alteration in the payment and appeal periods.

Finally, the third option, for those who have used the first two, consists of access to the services offered by the AEAT online to pay the debt (debit from account and payment by credit/debit card), with the possibility of viewing and downloading proof of payment.

To access the service, it is essential to have a Cl@ve Móvil, digital certificate or electronic DNI.