Notifications.
General Details
Denomination
Notifications.
Procedure type
Collaboration agreements and administrative communications
Subject
Taxes
Purpose
Procedure for receiving online notifications, with full security and integrity, either for notifications for e-appearances (electronic access by interested parties to the pertinent contents of administrative actions, provided that there is a record of these accesses) or by using the enabled electronic address. This last type of notification will be mandatory for the persons and entities expressly referred to in Royal Decree 1363/2010, of October 29, which regulates the cases of mandatory administrative notifications and communications by electronic means within the scope of the State Tax Administration Agency and which are mainly companies and other entities.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
No additional documentation is required, except for that relating to obtaining an electronic certificate and, where applicable, power of attorney.
Phases of the procedure/service
Start: In the case of notification by electronic appearance, access to notifications will be via the Tax Agency website. Voluntary subscription to notifications and communications through the Authorized Electronic Address requires that you have it available, and you must subsequently select the procedures for which you wish to receive notifications by electronic means. The persons and entities referred to in Royal Decree 1363/2010, of October 29, which regulates the cases of mandatory administrative notifications and communications by electronic means within the scope of the State Tax Administration Agency, will only be bound from the receipt of a communication with the assignment agreement, which may be received by non-electronic means or by electronic means (notification by appearance at the electronic headquarters of the AEAT) with the inclusion taking full effect from the first of them that is practiced (Article 5.3 of Royal Decree 1363/2010).
Processing and Completion: obtaining the information contained in the notifications and communications available, or those received, where applicable.
Forms
Resolution deadline
Does not have
Resolution body
Spanish State Tax Agency
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General tributaria. Artículos. 109-112 (BOE 18-diciembre-2003)
- Real Decreto 1065/2007, de 27 julio. Reglamento General de las Actuaciones y los Procedimientos de Gestión e Inspección Tributaria y de desarrollo de las Normas Comunes de los Procedimientos de Aplicación de los Tributos. Artículos. 114-115 y 115 bis. (BOE 5-septiembre-2007),
-
Real Decreto 1363/2010, de 29 de octubre,
que regula los supuestos de notificaciones y comunicaciones administrativas obligatorias por medios electrónicos en el ámbito de la Agencia Estatal de Administración Tributaria. (BOE 16-noviembre-2010)
-
Orden PRE/878/2010, de 5 de abril,
por la que se establece el régimen del sistema de dirección electrónica habilitada. (BOE 12-abril-2010)
-
Orden EHA/3552/2011, de 19 de diciembre,
por la que se regulan los términos en los que los obligados tributarios pueden ejercitar la posibilidad de señalar días en los que la Agencia Estatal de Administración Tributaria no podrá poner notificaciones a su disposición en la dirección electrónica habilitada y por la que se modifica la Orden HAC/661/2003, de 24 de marzo, por la que se aprueba el modelo de autoliquidación de la tasa por el ejercicio de la potestad jurisdiccional en los órdenes civil y contencioso-administrativo y se determinan el lugar, la forma y los plazos para su presentación. (BOE 29-diciembre-2011)
-
Ley 39/2015, de 1 de octubre,
del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-10-2015)