The Tax Agency can consider a notification through electronic communication only if the recipient accesses it, although there is no obligation to interact with the treasury through this means and even if the notification is later received again by means of a postal letter. This is clarified by the General Directorate of Taxes (DGT) in a series of binding consultations in September 2025.
In these consultations, the Treasury makes it clear that only companies or certain people determined by the tax agency due to their economic capacity or professional dedication are obliged to interact online with the Administration. But individuals, for their part, are not obliged, so they can decide to inform the Administration at any time that Treasury notifications are no longer made electronically. Furthermore, if the procedure is initiated by the taxpayer himself, he can communicate the means by which he wants the notifications to be made.
The agency clarifies that, regardless of whether the notification is delivered in paper or electronically, the Administration will send a notice to the taxpayer’s device or email to inform them that a notification is available.
Thus, if the taxpayer accesses it through digital means, the Treasury will consider the notification as valid, and the calculation of deadlines will begin from the date on which said access occurred. This is so according to Article 43.2 of Law 39/2015 on the Common Administrative Procedure of Public Administrations (which can be consulted in the BOE), which says that “notifications by electronic means will be understood to have been carried out at the time when access to their content occurs.”
The same regulations, in Article 41.7, clarify what happens when the communication arrives through two channels: “When the interested party is notified through different channels… the date that occurred first will be taken as the date.”
Consequently, the body determines that the electronic notification is considered to have been made at the moment the interested party voluntarily accesses its content. “And, everything, regardless of the form chosen for the notification or whether the notification by postal means had not yet been carried out, an issue that becomes irrelevant since the notification is understood to have already been validly carried out,” the body concludes in its resolutions.