FAQs

The people and entities detailed below are obliged to receive communications and notifications electronically:

1. Corporate persons.
2. Entities without legal personality.
3. Those who conduct a professional activity for which a membership in a professional association is required, for procedures and actions carried out with Public Administrations when carrying out said activity.In any case, notary officials and property and company registrars are included in this group.
4. Those who represent an interested party who is obliged to communicate electronically with the Administration.
5. Employees of the Public Administration, for procedures and actions carried out due to their role as a public employee, in the form determined by the regulations of each Administration.
6. Taxpayers registered in the Register of Large Companies.
7. Those who are taxed under the Tax Consolidation Regime for Corporation Tax.
8. Those who are taxed under the Special VAT Regime for Company Groups.
9. Taxpayers registered in the Monthly VAT Register for VAT (REDEME).

Act 39/2015, of 1 October, on Common Administrative Procedure of Public Administrations has repealed Act 11/2007 and, partially, Royal Decree 1671/2009, establishing the mandatory use of electronic file processing for legal persons and entities without personality and, voluntarily, for individuals in their relations with the Administration.It came into effect on 2 October 2016.

This obligation presupposes, where applicable, that every class of document and request must be filed through the Tax Agency’s electronic register (www.agenciatributaria.gob.es).On the other hand, it involves the inclusion of the obligated group in the system of compulsory electronic notifications, so that most of the communications and notifications sent to them by the Tax Agency will be electronic.

The aforementioned people and entities will be obliged to receive all communications and notifications from the Tax Agency electronically in all their actions and procedures regarding taxes, customs, foreign trade statistics, and in managing tax collections from other Public Bodies and Administrations.Therefore, electronic notification will now be the standard form of notification from the Tax Agency.

Nevertheless, the Tax Agency can still use non-electronic means in the following cases:

• When the communication or notification is carried out as part of the spontaneous appearance of the obliged party or their representative in the Tax Agency offices, requesting personal communication at this time.
• When, in order to ensure the efficiency of the administrative action, a notification needs to be made directly in person by a public employee of the Administration.
• When the communications or notifications have been made available to the postal notification service provider, to deliver to the taxpayer prior to the date on which the Tax Agency has confirmed receipt of the communication, regarding their inclusion in the email system.

If the Tax Agency sends a communication or notification electronically and non-electronically, all of the purposes of such communication will take effect upon the correct delivery of whichever arrives first.

Furthermore, the following communications and notifications will not be sent by email under any circumstances:

• Those when the notification is accompanied by elements that cannot be converted into a digital format.
• Those that must be carried out in person.
• Those that contain methods for paying taxpayers (cheques).
• Those which are made as part of the digital participation in procedures to dispose assets, carried out by tax collection bodies of the Tax Agency.
• Those sent to credit institutions in the following cases:
  1. Institutions involved in the procedure to carry out seizures of accounts by electronic means.
  2. Institutions that act as collaborating entities in tax collection management.
  3. Those involved in the electronic procedure to exchange files between the Tax Agency and credit institutions, in the scope of obligations to inform the Tax Agency regarding standardised extracts of current accounts.

Electronic notifications from the Tax Agency can be accessed in any of the following ways:

• In the Tax Agency's E-Office (sede.agenciatributaria.gob.es), going to the "Personal area" and then the “My notifications” section.
• Through the general point of access of the Public Administration (notificaciones.060.es), through the Enabled Electronic Address (DEH).
• Via the citizens' folder (sede.administracion.gob.es/carpeta/clave.htm).

You need to access your electronic notifications periodically, at least every 10 days.Nevertheless, the National Mint (FNMT), when setting up the profile of the email address provided, provides the ability to allocate one or more personal email addresses, in a non-binding way, to inform you whenever you get new communications or notifications from the Tax Agency.

You can also use the Tax Agency alerts system, which is aimed at both natural and corporate persons, as well as entities without legal personality.You can sign up and get the information you need by clicking on this link: Suscripción de avisos de notificaciones

Electronic notifications will be considered as taking place at the time of access to the content of the notified event, or, if access is not carried out, 10 calendar days from their dispatch without access to the same.

All communications and notifications will be available for 90 calendar days in the enabled electronic address.During this time, you will be able to view the full content as often as you wish (the content can only be viewed for 90 days if you have accessed it within the term of 10 days;if it has expired, you will not be able to view the content).After this term, it can only be viewed in the Tax Agency E-Office.

The electronic notification system accredits the time and date in which the information is available for those interested in the act being notified.Similarly, the system accredits the date of access of the recipient to the content of the document notified or that on which the notification was rejected as the legally established term had expired.

If, prior to the date of receipt of the communication of the notification, you have accessed the Tax Agency E-Office and you have received the notification electronically, the date prevailing to all effects is that of the first of the notifications correctly carried out.

Taxpayers can choose to not receive notifications from the Tax Agency for 30 natural days, which they ordinarily receive to their designated email address under the terms and conditions indicated by Order EHA/3552/2011, of 19 December.

This can be requested online using the same portal, accessible at the following link:

All communications and notifications will be available for 90 calendar days in the enabled electronic address.During this time, you will be able to view the full content as often as you wish (the content can only be viewed for 90 days if you have accessed it within the term of 10 days;if it has expired you cannot see the content).After this term, it can only be viewed in the Tax Agency E-Office.

Inclusion in the electronic notifications system for the group affected will have an indefinite duration, in accordance with the provisions of Act 39/2015.

In the case of natural persons, they can choose at any time whether to use digital means to communicate with Public Administrations to exercise their rights and obligations, unless they are obliged to do so.

Access to electronic notifications can be carried out directly by the taxpayer, or by a representative who has express authorisation to receive electronic notifications from the Tax Agency.

To ensure the security of the system, in both cases the person accessing the content of the documents being notified must be accredited, which is achieved through electronic certificates or Cl@ve PIN.

The list of entities issuing electronic certificates admitted by the service provider can be consulted by clicking here

Electronic certificates issued by the Tax Agency, in accordance with the provisions of Order HAP/800/2014, of 9 May, which establishes the specific standards on electronic identification and authentication systems with the Tax Agency, will be those issued by the service providers authorised by the Ministry of Energy, Tourism and the Digital Agenda.

Non-resident citizens in Spain can acquire the electronic certificate from the FNMT in any of the Spanish Consular Offices abroad, without having to go to Spain.

Similarly, legal and non-legal entities non-resident in Spanish territory can obtain the electronic certificate from the FNMT via all the Spanish Consular Offices abroad, without needing to travel to Spain.

Access the following link to consult Spanish Consular Offices abroad:

Yes, for people or entities that have received notification of the obligatory inclusion, said procedures require an appointment to be booked online.It is possible to book an appointment in advance only to accredit your identity in order to obtain an electronic certificate from the FNMT, to grant power of attorney, or to do both at the same time.

Remember, if the modality of the certificate requested is 'representative for sole or joint directors', there is no need to accredit identification in a registry office if the legal representative, sole or joint director has a certificate for a natural person from the FNMT-RCM or a DNIe (provided the certificate is not a renewal), which s/he uses to electronically identify him/herself on the FNMT-RCM website.In consequence, in these cases you do not need to request an advance appointment to accredit identity when requesting a representative's electronic certificate for sole or joint directors.

The details that must be provided in the software application to request an appointment online are:

• NIF
• NAME (or FIRST SURNAME, if required for identification) or COMPANY NAME (which appears on the notification received of compulsory inclusion in the electronic notification system).

To get the certificate, you can contact the bodies that issue the aforementioned certificates, or obtain the corresponding electronic certificate issued by the National Mint (FNMT) by following these steps:

1. Go to the FNMT website (www.fnmt.es) and select the type of certificate needed according to the type of entity.Then type in your NIF and email address, and the FNMT will give you an application code.
2. After you have done this, you need to go to any Tax Agency office to identify yourself, bearing in mind that:
   • If you are acting as a natural person, you need to bring the following, along with the certificate application code:
     • Your DNI, or in the case of foreign residents, a Residency Card or your NIE Certificate, along with your passport;or,
     • An accreditation card supporting your Tax Identification Number (NIF), together with your Passport or Identity Document from your country of origin.
   • If you are acting as a corporate person, only the following people can request the certificate:
     1. Administrators or legal representatives of the entity.
     2. Voluntary representatives that have express power of attorney for the purposes of requesting the certificate.

They must bring the certificate application code and the following documentation:

• trading companies, a certificate from the Trade Register regarding constitution and legal personality information;
• Associations, Foundations and Cooperatives that cannot register in the Trade Register, a certificate from the public register regarding their constitution;
• other corporate persons or entities without legal personality, a document supporting their constitution and the articles of association or equivalent document.

Documents that prove the identity of the representative (DNI, NIE/NIF together with the passport), capacity and the term of the representation.

The representation will be proved with a certificate from the public or special register (or a simple note with all sheets stamped) regarding the appointment of the representative and the term of the position, which must have been issued within the ten days preceding the appearance date.The representation of entities that cannot be registered in any public or special register can be accredited with a power of attorney, and can also be proved with private documents allocating a representative.There is no need for the representative to appear in a Tax Agency office if their signature on the corporate person's electronic certificate application has been authenticated in the presence of a notary.

If a representative certificate is requested for sole or joint administrators, the only thing required is documentation that proves the identity of the representative.

To carry out these procedures, once you have obtained the FNMT certificate application code, you will need to request an APPOINTMENT online, from the Tax Agency portal, sede.agenciatributaria.gob.es, under the section on Electronic Notifications.in the Tax Agency's electronic office https://sede.agenciatributaria.gob.es/Sede/inicio.html, in the section relating to Census Management, Cl@vePIN and digital certificate accreditation.

Another possibility, in addition to that of the interested party obtaining their own electronic certificate, consists in access to the electronic notifications sent by the Tax Agency to be carried out by another person who already has their own electronic certificate or Cl@ve PIN, who the interested party has expressly authorised to receive said modifications by registering in the Tax Agency Register of Powers of Attorney.This allows the third-party representative to access the communications or notifications received to their own address.

The power of attorney can be granted in one of the following ways:

• If the person concerned (principal) has an electronic certificate or Cl@ve PIN, their power of attorney can be granted through the Tax Agency's electronic office (https://sede.agenciatributaria.gob.es/Sede/colaborar-agencia-tributaria/registro-apoderamientos.html).
• If the interested party does not have an electronic certificate or Cl@ve PIN, the power of attorney can be granted, by the appointing party appearing in person in the offices of the Tax Agency, or by bringing documentation to said offices, where the appointing person expressly grants the representative the power to receive electronic notifications from the Tax Agency.

It is important to highlight that:

1. The proxy’s acceptance is mandatory and must be accredited in person, in a public or private document with a signature duly legalised by a notary or online by accessing the Tax Agency e-Office.

   The authorisation to receive communications and notifications will not be valid if the representative does not declare their acceptance through any of these means.

2. Powers of attorney take effect as from their date of registration with the Powers of Attorney Register and may be cancelled at any time, through the Tax Agency e-Office, using one of the identification and authentication systems.The revocation of the power can be carried out using the same channels used to grant it.

   To carry out this procedure, you must also request a PREVIOUS APPOINTMENT via the Internet, at the Tax Agency's electronic headquarters https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GC29.shtml once you have received the notification of inclusion in the system.

Yes, for people or entities that have received notification of the obligatory inclusion, said procedures require an appointment to be booked online.It is possible to book an appointment in advance only to accredit your identity in order to obtain an electronic certificate from the FNMT, to grant power of attorney, or to do both at the same time.

Remember, if the modality of the certificate requested is 'representative for sole or joint directors', there is no need to accredit identification in a registry office if the legal representative, sole or joint director has a certificate for a natural person from the FNMT-RCM or a DNIe (provided the certificate is not a renewal), which s/he uses to electronically identify him/herself on the FNMT-RCM website.In consequence, in these cases you do not need to request an advance appointment to accredit identity when requesting a representative's electronic certificate for sole or joint directors.

The details that must be provided in the software application to request an appointment online are:

• NIF
• NAME (or FIRST SURNAME, if required for identification) or COMPANY NAME (which appears on the notification received of compulsory inclusion in the electronic notification system).

• A duly filled-in form granting the authorisation, including the signature of the appointing person and identification, and the signature of the authorised official.
• If the appointing party is a corporate person or entity with no legal personality, the appearing party will accredit that s/he is the legal representative, or that s/he has the powers needed to grant the authorisation.

You can obtain information on the documentation required to grant power of attorney at the AEAT electronic headquarters www.sede.agenciatributaria.gob.es

In the event of the death or extinction of a natural or legal person, respectively, who had previously been included in the system of compulsory electronic notifications, the successors must process the notification of the new situation in order to be included in the Register of Successors.

The documentation that must be filed in the relevant cases are:

• Dissolution:where applicable, a certificate of registered cancellation;if not, a public dissolution deed and liquidator identity accreditation.
• Fusion:certificate of registration in the Trade Register.
• Death:a public document accepting succession or, in its absence, a document supporting the representative of the incumbent inheritance.

  The successor must have his/her own electronic certificate, or authorise a third party with this certificate, when s/he is obliged to communicate electronically with the Administration.

Those that need to access electronic notifications issued by the Tax Agency are as follows:

• Under the intervention scheme, the insolvent party and persons who, in possession of an electronic certificate or Password, in the case of natural persons, are included in the Receivership Register of the Tax Agency.It should be kept in mind that the receivership must have the authorisation of the insolvency administrators (authorisation is presumed if the receivership is requested after the order for the declaration of insolvency) and that the receivers will access the communications and notifications using their own identification system.
• Under the suspension system, the bankruptcy administration and people with their own electronic certificate who appear for such purposes on the Register of Powers of Attorney of the Tax Agency.It should be kept in mind that the receivership must be granted by the insolvency administrators and that the receivers will access the communications and notifications using their own identification system.

In addition, under the suspension regime, it should be kept in mind that:

• The compilation of notifications in the Authorised Electronic Address on the part of the insolvent party will be considered an act that violates the limitations of the powers established for said party and is subject to validation or confirmation by the insolvency administrators if the annulment action provided for in the insolvency regulations is not enacted (article 40.7 of the Insolvency Act).
• In the case of insolvent corporate persons, the electronic signature of the suspended administrators must be subject to revocation by the insolvency administrators before the issuing body of the same.The bankruptcy administration must get a new electronic certificate for the insolvent party.