Legal Notice

  • The Tax Agency (hereinafter the “Tax Agency”) is the owner of the website comprised of (domain: “”) and the electronic office (domains:  “”, "", "", "", "", "", "", "", "", hereinafter collectively referred to as the “Tax Agency's website”).

    Use of the information contained on this website implies acceptance of the terms and conditions set out in this legal notice, without prejudice to any special conditions that may apply to some of the content or services on the website.

  • Use of the information contained on the Tax Agency's website

    Responsibility for access to the Tax Agency's website, or the use of the information contained therein, will lie exclusively with the user. The Tax Agency accepts no liability for any damages that may arise out of said access or use of the information, with the exception of all those activities resulting from the application of the legal provisions that it must comply with when exercising its powers.

    The information available on the Tax Agency's website, unless expressly indicated otherwise, is suitable for re-use, authorised for partial or total reproduction, modification, distribution and transmission, for commercial and non-commercial purposes, and subject to the following conditions:

    • Under no circumstances may information content be distorted.
    • The user is obligated to cite the source of any documents reproduced.
    • The user is required to provide the date of the last update, when available, of documents subject to reproduction.

    You can obtain more information in the following link: Access to information on reuse of information in the Tax Agency

  • Quality of information

    The Tax Agency will take the necessary steps to avoid errors and, should these occur, correct or update them as soon as possible, but it cannot guarantee the absence of errors nor the permanent updating of the information provided on the website. In any case, the texts contained on this website are for information purposes only and therefore lack legal validity. For legal purposes, consult the texts published in the official gazettes and journals.

    The integrity, veracity and completeness of the information and services provided on the Tax Agency eOffice shall be ensured according to applicable regulations.

    The Tax Agency reserves the right to make changes on the website and electronic office without prior notice, for the purpose of updating, correcting, modifying, adding or deleting content or design, in order to improve the services offered via the Internet.

  • Availability of information

    The Tax Agency cannot fully guarantee the functioning of the communication network and thus does not assume any liability for the availability of this server. The server could be disconnected without prior notice. Every effort will be made to ensure that the impact for maintenance is minimised, giving prior notice about service interruptions on the Tax Agency eOffice.

    The Tax Agency accepts no liability for any damages suffered by the user as a result of access to the server or the use of information or applications found in the same.

  • Browsers, cookies and JavaScript

    For security reasons, the Tax Agency only guarantees the correct operation of the website with browsers compatible with HTML5 and versions supported by manufacturers at any time.

    Using different browsers or versions that are no longer supported by the manufacturers could give access to and enable viewing of the content of the Tax Agency's website, but does not guarantee a complete and adequate viewing or availability of documents or of other features. You can download updates and browsers on the supplier's website for these types of programmes.

    Furthermore, for this website to operate properly your browser must have the use of JavaScript and cookies enabled (for more details see “Privacy policy” section).

  • Establishment of hyperlinks

    a) Tax Agency eOffice and/or website hyperlinks to other websites

    The Tax Agency's website includes links to website pages of third parties ("links"), most of them to the Internet pages of other public administrations, which have been considered of interest for the users. However, the Tax Agency declines any liability derived from the connection to or the content of the links to third parties referred to on the website.

    b) Hyperlinks from other websites to the Tax Agency eOffice and/or the website

    Users who wish to establish a hyperlink between their website and the Tax Agency's website must take into account the following:

    1. The establishment of the hyperlink does not imply, under any circumstances, the existence of any relation between the Tax Agency and the owner of the website on which it is established, nor the acceptance and approval by the Tax Agency of its content or services. Therefore, it shall not be declared or given to understand that the Tax Agency has expressly authorised the hyperlink, nor that it has supervised or assumed in any way the services offered or made available on the website for which the hyperlink is established.
    2. The Tax Agency is not in any way responsible nor does it guarantee the quality, accuracy, reliability, correction or morality of the content or services that the establishment of the hyperlink may offer. Users assume, under their exclusive responsibility, the consequences, damages or actions that may derive from access to the website of the hyperlink.
    3. The website on which the hyperlink is established may not contain any trademark, name, logo, slogan or other distinctive signs belonging to the Tax Agency, except for those signs that form part of the hyperlink itself.
    4. The website on which the hyperlink is established shall not contain any information with content that is illegal, immoral or contrary to generally accepted proper conduct and public order; likewise it may not contain any content that infringes third party rights.
  • Transfer of manuals, help programmes and information publications included on the Tax Agency's website.

    The Tax Agency authorises free download of manuals, forms, help programmes and information publications included on the website for the purpose of their copying and distribution, unless otherwise expressly indicated on the website.

    Assignees shall be authorised to make, at their own cost, copies of manuals, forms, help programmes and publications included on the Tax Agency's website, as they deem fit, with express prohibition to manipulate or alter them.

    Copies of practical manuals and information publications made by assignees may not include any advertising of any kind, although the assignees may stamp their logo and company name on said copies. They must necessarily include the following text: "Practical manual assigned free of charge by the Tax Agency" or "Information publication assigned free of charge by the Tax Agency".

    The medium on which the assignees make the copies of the help programmes must be write-protected. The external appearance should contain the logo and name of the Tax Agency and necessarily, the following text: "Programme assigned free of charge by the Tax Agency".

    Assignees shall distribute the manual, form, publication or help programmes free of charge.

  • Intellectual property

    The intellectual property rights of the Tax Agency's website, it's graphic design and the codes it contains, belong to the Tax Agency, unless another ownership is indicated.

    Unauthorised reproduction, distribution, commercialisation or transformation of these works constitute an infringement of the intellectual property rights of the Tax Agency or whoever owns them.

    Likewise, all the trademarks or distinctive signs of any kind contained on this website and/or the Tax Agency eOffice are protected by law.

    Unauthorised use of the information contained on the Tax Agency's website, as well as any damage to the intellectual or industrial rights of the Tax Agency may give rise to the corresponding legal action and, if appropriate, the responsibilities derived from said actions.

  • Privacy policy

    Apart from the considerations included in the previous sections, the Tax Agency's website privacy policy is based on:

    • Requesting only the data essential to provide the requested services.
    • The processing of personal data in accordance with the provisions of “Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (General Data Protection Regulation) and “Organic Law 3/2018 of December 5, Protection of Personal Data and guarantee of digital rights” and other applicable regulations. You can find more information at the link: “Personal data processing help”

    • Cookies:

      The Tax Agency's website uses cookies (information files that are stored on the user's computer), which are essential to ensure the website operates and can be viewed correctly.

      Cookies are temporary and under no circumstances are they used to gather personal information.

    • Google Analytics:
      1. The Tax Agency's website uses Google Analytics, a service provided by Google, Inc., which makes it possible to analyse the way in which the site is used by users, for statistical purposes only.
      2. Google Analytics uses cookies for these purposes. The information generated by the cookie to produce the statistical information is directly transmitted and archived by Google. To guarantee anonymity, Google makes the information anonymous by truncating the IP address before storing it, so that Google Analytics cannot be used to locate or gather personal information which identifies individuals visiting the website. Google may only send the information gathered by Google Analytics to third parties when it is legally obliged to do so. In accordance with the Google Analytics service provision conditions, Google may not link your IP address to any other data held by Google.
      3. If you wish to refuse permission for the statistical processing of your data or information using Google Analytics, click here. This action means that no information relating to your visit to the website will be sent to Google Analytics. You will need to perform this action every time you change browser or your browser settings. Remember that if you delete the cookies you will need to carry out this action again to refuse permission the next time, because the refusal indicator is stored in a cookie.
  • Assistance with processing of personal data
  • Identification systems and electronic signatures

    To access all of the services and processes offered on the Tax Agency's website you must prove your identity and, where appropriate, electronically sign any written submissions. For this purpose, identification systems and electronic signatures recognised by the Tax Agency will be accepted, with details at the following link “Types of access to AEAT processes”

  • Applicable law and competent jurisdiction

    The applicable law in the case of any disputes or conflicts in the interpretation of the terms that comprise this legal notice, as well as any question related with the services on this website will be Spanish law.

    The Tax Agency and user agree to submit the resolution of any dispute or conflict that may arise from visiting the Tax Agency's website or the use of the services offered therein, to the judges and courts corresponding to the user's address, provided that said address is located in Spanish territory.