The Spanish Tax Office (AEAT), together with the General Treasury of Social Security (TGSS), are institutions which lead the way with their management and forms of collecting. Since 2016, compulsory administrative notifications are sent in digital format and VAT settlements, and other administrative steps are submitted electronically within each institution’s own system (electronic notification in Spain).
The progress these institutions have made in this regard over the last few years is the issuing of compulsory notifications in electronic format, which means that they can be submitted in digital format by means of an electronic signature, for example VAT and tax settlements, accounts, annual accounts, and so on. The results have been very positive, to such an extent that other bodies are adapting to this digital format.
National and European regulations
Law 39/2015 established that electronic notifications are compulsory from October 2016. Therefore, the law 39/2015 is consistent with the provisions of EU regulation No. 910/2014 of the European Parliament and Council, dated 23 July 2014, regarding electronic identification and electronic transactions and trust services in the interior market. This Regulation repeals the Directive 1999/93/EC.
Under this regulation, the states which form part of the European Union must establish these electronic identification systems notified through the European commission by the rest of the member states, as well as electronic signatures and/or stamps which figure in the trusted lists of other member states in the Union.
This ruling (Law 39/2015) has incorporated measures which allow evidence that these notifications have been made available, together with full awareness of their content through the General Electronic Access Point of the Administration.
Is it compulsory for all administrative communication and notifications to be electronic?
- It is compulsory for tax matters since October 2016.
- Until October 2018, it wasn’t for the rest of the Administration.
- For 2019 and beyond, electronic notifications will be enabled from other administrative bodies such as local councils, ministries, and so on.
Exceptions:
1. When the notification is made because of spontaneous appearance of the interested party or their representative at the registration service offices and request the communication or notification personally at that moment.
2. When, in order to ensure the efficiency of the administrative work, it is necessary for a public employee of the notifying Administration to issue the notification directly.
3. In the event of natural persons who, due to their financial circumstances, familiarity with electronic means, education or any other motive which may be considered to lead to a violation of their effective legal protection, the Administrations may formally exclude themselves from the obligation of notifying administrative acts electronically.
4. It is not compulsory (in fact, it is prohibited) to issue those notifications in which the notification act may be accompanied by elements which are not suitable for conversion into digital format.
Our team of experts at ARINTASS will be delighted to help you with any questions you might have regarding the management of the electronic notification in Spain.