7 February, 2018

The compulsory electronic notification system: Guide for Spanish companies

As taxpayers cannot elect to resign from this system, they are obliged to establish the necessary resources to adequately control the communications they receive electronically.

From October 02, 2016, the use of electronic media is compulsory in the companies’ relations with the Public Administration.

In the area of taxation, this obligation implies that the filing of any documents or requests must be done through the Spanish tax authorities electronic registry (www. It also implies the inclusion of taxpayers subject to it in the compulsory electronic notification system (the so – called DEH) so that any communications made by the Spanish Tax Office will be done through electronic means.

The adequate control of the communications received is of major importance so as to comply with the legal terms provided to attend them, when issued by the Spanish tax authorities. It is, therefore, highly recommendable to control how and when a taxpayer has accessed to them.


✔ It is necessary to periodically access (at least, once every 10 days) to the electronic DEH through the Spanish Tax Office web page. Please take into account that taxpayers have the possibility to register in the DEH one or several personal email accounts so that, in a non –binding way, taxpayers can be informed of the new communications made by the Spanish tax authorities.



✔ Electronic notifications are deemed to have taken place at the moment of access to the contents of the communication; or, if the taxpayer does not access, after 10 days since they are put at the taxpayer’s disposal without accessing it.

✔ All the communications are at the taxpayer’s disposal in the DEH during 30 days. In such period, taxpayers can fully view their contents as many times as required, (such content can only be visualized if the taxpayer has accessed to it during the 10 days period). After the 30 days, they can only be consulted through the Spanish Tax Office web page, (Sede electrónica).

Taxpayers can inform of a 30 – days period in which they will not be available to receive any communications.

✔ The electronic notification system proves the date and timing in which the communication is put at the taxpayer’s disposal. It also proves the day the taxpayer has accessed to the communication’s content or in which it was rejected because of the term having lapsed.


Pedro Teixeira 8, planta 4ª, 28020
T+34 91 192 21 22


General Mitre 28-30 08017.
T+34 93 363 65 10


Based in Barcelona and Madrid. Englobally is our Latin American business partner established in Santiago de Chile.

We are also part of Englobally Group, an international association of independent accounting and advisory firms that provide a one-stop shop managed solution for accounting, payroll and HR needs, with member firms in over 25 countries and associates working in many others. Many fast growing technology and lifescience businesses find their international services invaluable. Companies in many other sectors are attracted by the close and supportive way Englobally Group works.




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  • De conformidad con lo establecido en la normativa vigente en materia de Protección de Datos de Carácter Personal, le informamos que sus datos serán incorporados al sistema de tratamiento titularidad de PROFESSIONAL BOOKKEEPING SERVICES S.L. con CIF B59830638 y domicilio social sito en RONDA DEL GENERAL MITRE 28 08017, BARCELONA, con la finalidad de atender sus consultas. En cumplimiento con la normativa vigente, PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que sus datos serán conservados durante el plazo estrictamente necesario para cumplir con las acciones mencionadas con anterioridad.

    Salvo comunicación contraria por su parte, entenderemos que sus datos no han sido modificados, que usted se compromete a notificarnos cualquier variación respecto de los mismos, y que usted da su expreso consentimiento para que PROFESSIONAL BOOKKEEPING SERVICES, S.L. utilice los mencionados datos para las finalidades mencionadas.

    PROFESSIONAL BOOKKEEPING SERVICES S.L. le informa que procederá a tratar los datos de manera lícita, leal, transparente, adecuada, pertinente, limitada, exacta y actualizada. Es por ello que PROFESSIONAL BOOKKEEPING SERVICES S.L. se compromete a adoptar todas las medidas razonables para que estos datos se supriman o rectifiquen sin dilación cuando sean inexactos.

    De acuerdo con los derechos que le confiere la normativa vigente en materia de protección de datos podrá ejercer los derechos de acceso, rectificación, limitación de tratamiento, supresión, portabilidad y oposición al tratamiento de sus datos de carácter personal, así como del consentimiento prestado para el tratamiento de los mismos, dirigiendo su petición a la dirección postal indicada más arriba o al correo electrónico

    Podrá dirigirse a la Autoridad de Control competente para presentarla reclamación que considere oportuna.

    El envío de estos datos, implica la expresa aceptación de esta cláusula.

  • Pursuant to current Personal Data Protection Regulations, you are hereby informed that your data will be included in a processing system owned by PROFESSIONAL BOOKKEEPING SERVICES S.L. with Tax ID No. B59830638, with its registered address at RONDA DEL GENERAL MITRE 28, 08017 BARCELONA (SPAIN), in order to deal with your questions and requests. In compliance with current regulations, PROFESSIONAL BOOKKEEPING SERVICES S.L. hereby informs you that your data will be kept for as long as is strictly necessary to complete the aforementioned action.


    Unless otherwise stated, we will consider that your data have not been modified, that you undertake to inform us of any modifications thereto, and that you give your express consent for PROFESSIONAL BOOKKEEPING SERVICES, S.L. to use said data for the specified purposes.


    PROFESSIONAL BOOKKEEPING SERVICES S.L. informs you that it will proceed to process your data in a lawful, loyal, suitable, relevant, limited, exact and updated manner. Therefore, PROFESSIONAL BOOKKEEPING SERVICES S.L. undertakes to apply all reasonable measures to ensure that any incorrect data are deleted or corrected without delay.


    According to the rights granted to you under current data protection regulations, you will be entitled to exercise your rights of access, rectification, limitation on processing, suppression, portability or opposition regarding the processing of your personal data and your consent to the same, by addressing a written request to the postal address provided above or to the email address

    By sending these data, you are expressly accepting this clause.