In general, the administration must address directly and individually each taxpayer interested in the knowledge of a tax assessment.
However, the law allows, in the settlement of payment made on a periodic basis via direct debit, once notified the corresponding settlement to the discharge of the appropriate register, census or registration, they warn that successive settlements, collectively, through edicts may be notified.
Generally speaking, it can be said that the settlement of payment made are those whose taxable event is determined by a situation that continues over time. They are common, in local taxation (Property Tax, Vehicle Tax on mechanical traction, etc...).
The so-called notification for edicts is justified, that once the corresponding settlement is produced for the initial discharge, the event of the budget gives rise to the tax debt, and it remains constant over time. Therefore, the taxpayer can know in advance the outcome, without there being a lack of individual notification generating helplessness.
But the courts on several occasions, have pointed out that collective notifications are only valid if they are equal or identical to the previous ones. Doubt has arisen in cases in which there has been an upward revision of the tax debt as a result, for example, the generic update of values (annual increase in assessed values by the Budget Law by applying a coefficient revaluation). To find out for sure, the Law of Partial Reform of the General Tax Law admits the validity of collective notifications when changes in the tax base come from general revaluations authorized by law.