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.

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✔ 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.

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Publicado el 02-2018 por PBS