Procedure

Notifications

General Data

Name

Notifications

Type of procedure

Collaboration agreements and administrative communications

Subject

Taxes

Object

Procedure for receiving notifications with total security and integrity via electronic media, either by means of notification by electronic appearance (electronic access by the interested parties to the content of the corresponding administrative proceedings, provided that said access is recorded), or through the use of the e-mail address created for such purpose. The latter type of notification will be compulsory for the persons and organisations expressly mentioned in Royal Decree 1363/2010 of 29 October, which regulates the cases of compulsory administrative notifications and communications via electronic means in the area of the Tax Agency and which are essentially companies and other organisations.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

Documents

The submission of supplementary documentation is not applicable, except documentation in relation to obtaining an electronic certificate and, where necessary, authorisation.

Procedure/service stages

  • Start: In the case of notification by electronic appearance, access to notifications will be through the Tax Agency website. Voluntary subscription to notifications and communications through the e-mail address created for this purpose require that such an e-mail address is held and the procedures about which you wish to receive notification via electronic means must subsequently be selected. The persons and organisations expressly mentioned in Royal Decree 1363/2010 ( Real Decreto 1363/2010) of 29 October, which regulates the cases of compulsory administrative notifications and communications via electronic means in the area of the Tax Agency shall only be linked from the reception of a communication with the allocation agreement, which may be received via non-electronic or electronic means (notification by appearance in the AEAT electronic office) with the inclusion taking full effect from the first one that may be carried out (article 5.3 of Royal Decree 1363/2010 (Real Decreto 1363/2010)).

  • Procedure and conclusion: Obtaining the information contained in the available notifications and notices or those received, where applicable.

Forms

Electronic notifications (On-line processing)

Resolution deadline

None

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-10-2015)

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)