FAQs
The people and entities detailed below are obliged to receive communications and notifications electronically:
- Corporate persons.
- Entities without legal personality.
- 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.
- Those who represent an interested party who is obliged to communicate electronically with the Administration.
- 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.
- Taxpayers registered in the Register of Large Companies.
- Those who are taxed under the Tax Consolidation Regime for Corporation Tax.
- Those who are taxed under the Special VAT Regime for Company Groups.
- 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Act 39/2015, of 1 October, on Common Administrative Procedure of Public Administrations has repealed Act 11/2007 and, partially, Royal Decree 1671/2009, establishing the mandatory use of electronic file processing for legal persons and entities without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 means, where appropriate, on the one hand, that the presentation of all types of documents and requests must be carried out through the electronic registry of the Tax Agency (sede.agenciatributaria.gob.es). On the other hand, it involves the inclusion of the required collective in the compulsory electronic notifications system, so that the majority of the communications and notifications directed 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.
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.
Likewise, in no case will the following communications and notifications be issued electronically:
- 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:
- Institutions involved in the procedure to carry out seizures of accounts by electronic means.
- Institutions that act as collaborating entities in tax collection management.
- 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:
- From the electronic headquarters of the Tax Agency (sede.agenciatributaria.gob.es), accessing the "Personal area" and then the My notifications section.
- From the single Enabled Electronic Address (DEHú).
Both the Tax Agency and DEHú have electronic communication and notification notice systems at their disposal, with voluntary subscription, aimed at both natural persons and legal persons and entities without personality.
You can register and obtain the information you need about the Tax Agency's notification system by clicking on the following link: Notification Notice Subscription
Subscription to the DEHú notification system is made in DEHú itself. You can enter one or more email addresses in which you will be informed of the entries of new communications and notifications made by the AEAT .
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 always be available for consultation at DEHú , but the portal will only show those made in the last 30 days. To consult previous notifications you will have to perform a search based on the date of appearance. In addition, they can always be consulted at the Tax Agency's electronic headquarters.
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.
In the event that electronic notifications are accessed both through the Electronic Headquarters of the Tax Agency and through DEHú , the date that prevails for all purposes is that of the first of notifications correctly practiced.
Those who are required to receive electronic notifications or have voluntarily registered in the system, may indicate 30 calendar days in which the Tax Agency will not be able to make notifications available to them at the unique enabled electronic address or at the Agency's electronic headquarters. Tax in the terms and conditions indicated in Order EHA/3552/2011, of December 19.
The request for these days can be made through the electronic headquarters of the Tax Agency, at the following link:
All communications and notifications will always be available for consultation at DEHú , but the portal will only show those made in the last 30 days. To consult previous notifications you will have to perform a search based on the date of appearance. In addition, they can always be consulted at the Tax Agency's electronic headquarters.
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: "Registration offices"
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 SURNAME, if this is what is needed for identification) or BUSINESS NAME (which appears on the notification received regarding obligatory inclusion in the electronic notifications 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:
- 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.
- 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:
- Administrators or legal representatives of the entity.
- Voluntary representatives that have express power of attorney for the purposes of requesting the certificate.
- If you are acting as a natural person, you need to bring the following, along with the certificate application code:
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 must request a PREVIOUS APPOINTMENT through the Internet, on the Tax Agency portal sede.agenciatributaria.gob.es, in the section related to Electronic Notifications. . in the electronic headquarters of the Tax Agency https://sede.agenciatributaria.gob.es/Sede/en_gb/inicio.html , in the section related to Census Management, Cl@vePIN and certificate accreditation digital.
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 interested party (agent) has an electronic certificate or Cl@ve PIN, the power of attorney can be granted through the electronic headquarters of the Tax Agency ( 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:
- The acceptance of the representative will be necessary, which will be accredited by appearance, in a public or private document with a notarized signature, or through the Internet by appearing at the electronic headquarters of the Tax Agency.
The authorisation to receive communications and notifications will not be valid if the representative does not declare their acceptance through any of these means.
- The powers of attorney will take effect from the date of their incorporation into the Registry of Powers of Attorney, and the attorney-in-fact may renounce the power of attorney at any time, through the electronic headquarters of the Tax Agency, through the use of any 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 PRIOR APPOINTMENT through the Internet, at the electronic headquarters of the Tax Agency https://sede.agenciatributaria.gob.es/Sede/en_gb/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 SURNAME, if this is what is required for identification) or BUSINESS NAME (which appears on the notification received regarding obligatory inclusion in the electronic notifications 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 about the documentation necessary to grant power of attorney at the AEAT's electronic headquarters www.sede.agenciatributaria.gob.es
In the case of death or extinction of a natural or legal person, respectively, that had previously been included in the mandatory electronic notification system, the successors must process the communication of the new situation for their incorporation in the Registry 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.
The persons who need access to the electronic notifications issued by the Tax Agency are as follows:
- In the intervention regime, the bankrupt and the people who have their own electronic certificate or Key in the case of natural persons appear for such purposes in the Registry of Powers of Attorney of the AEAT . 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.
- In the suspension regime, the bankruptcy administration and the people who have their own electronic certificate or Key are recorded for such purposes in the Registry of Powers of Attorney of the AEAT . 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 collection of notifications at the single Authorized Electronic Address or at the Electronic Headquarters of the Tax Agency by the bankrupt party will be considered an act that infringes the limitations of powers established for it, susceptible of validation or confirmation by the bankruptcy administration if it does not exercise the annulment action provided for in the bankruptcy regulations (article 40.7 of the Bankruptcy Law).
- 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.