How should a notification be practiced?

Clarify your doubts by consulting your particular case

A notification must be made by a method that reliably records its availability or delivery, receipt or access, date and time, full contents, and the sender’s and recipient’s identity (Article 41(1), Law 39/2015). The law does not make certified post the only valid method, nor does it categorically invalidate every paper letter without a return receipt; the relevant issue is whether the statutory facts of notification can be proved.

For tax matters, the general rules apply with the special provisions in Articles 109–112 of the General Tax Law. In proceedings started at the taxpayer’s request, notice is sent to the place designated by the taxpayer or representative, or otherwise to their tax domicile. In proceedings started by the Tax Administration, notice may be sent to the taxpayer’s or representative’s tax domicile, workplace, place of business, or another suitable place (Article 110 LGT). If the taxpayer is absent, a person found at the designated place or domicile who identifies themselves, or a building-community employee, may receive it. Refusal by the taxpayer or representative is treated as notification (Article 111 LGT). The general paper-notice rule also permits a person over 14 who is at the recipient’s home and identifies themselves to receive the notice (Article 42(2), Law 39/2015). The law does not impose a general requirement that the recipient belong to the taxpayer’s “circle of interests.”

Electronic notification is mandatory for the categories set out in Article 14(2) of Law 39/2015, including legal entities, entities without legal personality, certain professionals acting in that capacity, representatives of persons required to use electronic channels, and public employees for procedures related to their employment. Regulations may extend the obligation to other groups. Electronic notification is completed when the recipient accesses its contents; where it is mandatory or expressly chosen, it is deemed refused after ten calendar days from being made available if it is not accessed (Article 43(2)). Do not assume every individual taxpayer is obliged to receive notices electronically.

If a tax notice cannot be served for reasons not attributable to the Tax Administration, Article 112 LGT generally requires two attempts at the tax domicile (one if the addressee is recorded as unknown), followed by an appearance notice published in the Official State Gazette (BOE). The taxpayer then has 15 calendar days from the day after publication to appear; otherwise, service is deemed completed the day after that period expires. A refusal by the taxpayer or representative is already treated as service under Article 111(2) LGT.

Official sources: Law 39/2015, Articles 14 and 41–44, https://www.boe.es/buscar/act.php?id=BOE-A-2015-10565 ; General Tax Law 58/2003, Articles 109–112, https://www.boe.es/buscar/act.php?id=BOE-A-2003-23186