COMPULSORY TAX ELECTRONIC NOTIFICATIONS AT SPAIN
Friday, November 26, 2010 @ 8:47 PM
According the Royal Decree 1363/2010 published last November the 16th, the notifications sent to certain type of entities by the Spanish Tax Office will be have to be received compulsory by electronic ways.
This will be enforced next January the 1st 2011 and then the normal letters in paper will disappear.
Who are obliged to receive the notifications from the Tax Office by electronic ways?
Those entities whose VAT number starts with the following letters:
Letter A: anonymous societies
Letter B: limited societies
Letter U: temporary union of companies
Letter N: entities non resident in Spain
Letter W: permanent establishments of foreign companies
Letter V: fund pensions and some other investments institutions.
And besides these kind of entities, even physical people that doesn´t hold those appearance will have to receive notifications by electronic ways from the Tax Office if:
- If they are inscribed at the Register of Big Companies
- If they are inscribed a the Register of the Monthly Devolution of VAT
- If they configure a Tax Group
How does it work?
Once we have activated the electronic PO Box we will receive at the e-mail communicated to the Tax Office a warning message that we have due to collect and electronic notification. If after 10 natural days we haven´t entered into our electronic PO Box, the notification will have full effect as if we had rejected from the mail man. If we enter in our electronic PO Box within those 10 days, that date of enter will be the one to be considered notified to all legal effects.
Antonio Robles Jara
Serveco Asesores.