In response to the demands of taxpayers, a new service is offered at the electronic headquarters of the AEAT with the purpose of facilitating and expediting the completion of certain procedures in the procedures of tax sanctions and in those of surcharges and late interest for presentation of late self-assessments.

Once notification of a proposed tax penalty or late payment surcharge/interest has been received, and when 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 headquarters, where three options will be offered that will be progressively enabled as each one of them is used.

In the text of the proposal itself, the taxpayer is informed of the existence of this service and the place where it is available.

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

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

Finally, the third option, for those who have made use of the first two, consists of access to the services offered by the AEAT in an electronic office to pay the debt (account debit and payment with 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.