As it has just been published in the website of the Spanish Tax Authorities, during the state of alarm taxpayers can still be notified by the Tax Authorities. Nevertheless, if this notification implies a deadline, the specific rules approved as a result of the state of alarm, stating the suspension of the legal terms, would be applicable.

Regarding electronic notifications received in the taxpayer’s Electronic email address (Dirección Electrónica Habilitada – DEH), the general 10-day expiry term that is granted to open the mailbox has not been suspended.

This determines that, although the effects of the communication are postponed, at the end of the 10-day term the administrative act is considered to be notified. In consequence, we consider it advisable to continue regularly checking the mailbox and open the notifications received.