The Spanish Tax Agency (Agencia Tributaria) may send you a letter for a number of reasons, and the notification does not necessarily have a negative motive.
Most notifications are usually sent because of:
- Errors in previous returns: If they detect discrepancies or errors in your tax returns, they will send you a notification so that you can correct them.
- Missing information: The absence of relevant information in your returns may prompt a communication asking you to provide the missing details.
- Review based on cross-checking of information: The tax authorities (Hacienda) compare your data with data from third parties. If they find inconsistencies, they will notify you so that you can clarify the situation.
- Informative communications: They may send you letters to inform you about regulatory changes or to remind you of your tax obligations.
What can happen if you ignore the letter from Hacienda?
Receiving a notification from the Tax Agency, even an informative one, is a very serious matter that requires immediate attention.
Notifications normally include deadlines for replying or submitting representations (alegaciones). These deadlines vary depending on the type of communication, but they generally range from 10 to 15 working days from receipt.
What to do, step by step, when you receive a letter from the Tax Agency
- Read it carefully: Identify the type of communication, the case number and the deadlines set. It is essential to understand the content and the action required.
- Access the Electronic Office if you received a digital notification: Use your digital certificate, electronic ID card (DNI electrónico) or Cl@ve PIN to view the full content of the notification on the Tax Agency’s Electronic Office (Sede Electrónica).
- Gather the requested documentation in advance: Prepare all the required documents to avoid errors or delays in your reply.
- If you do not understand the content, contact a tax adviser as soon as possible: A professional can help you interpret the notification and decide on the best way to proceed.
- Submit a formal reply before the deadline expires: Send your reply through the Electronic Office or in person at the Tax Agency’s offices, making sure you meet the deadlines set in order to avoid possible penalties.
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How to reply correctly to a notification from Hacienda
There are several ways to reply to a notification from Hacienda:
- Digital certificate: It allows you to access and reply to notifications through the Tax Agency’s Electronic Office. It is a secure and fast option. Bear in mind that business owners are required to communicate by electronic means.
- Cl@ve: An electronic identification system that makes it easier to carry out formalities online without the need for a digital certificate.
- In-person office: Submit your reply at the Tax Agency’s offices. It is advisable to book an appointment in advance to avoid unnecessary waiting.
- Registered post: Sending your reply by registered post provides proof of the date of dispatch and receipt.
How to write a clear and complete reply according to the type of request
When drafting your reply, you should:
- State the case number: Always include the reference number of the notification so that it can be located easily.
- Reply precisely: Address each point requested in the notification, providing the information or documentation required.
- Use clear and formal language: Avoid ambiguity and make sure the information is understandable.
- Attach relevant documentation: If it is requested or relevant, include copies of documents that support your reply.
Common mistakes when replying that can make your situation worse
To avoid further complications, bear in mind the following common mistakes:
- Not replying within the deadline: Ignoring or delaying your reply may lead to penalties or surcharges.
- Providing incomplete or incorrect information: Make sure all the details are accurate and up to date.
- Not keeping a copy of the reply sent: Keep a copy of your reply and of the acknowledgement of receipt as proof of compliance.
- Leaving out requested documentation: If the notification requires specific documents, attach them to avoid further requests.
When it is worth providing evidence or representations and how to do it correctly
If you do not agree with the content of the notification, or you consider that there are circumstances that should be taken into account, it is appropriate to submit representations:
- Deadline for representations: Generally, you have 10 to 15 working days from receipt of the notification to submit representations. Check the exact deadline stated in the communication.
- Drafting the representations: Set out the reasons for your disagreement clearly and in an orderly way, providing sound arguments and legal references where possible.
- Submitting evidence: Attach any document that supports your representations, such as invoices, contracts or relevant correspondence.
- Means of submission: You can submit your representations through the Electronic Office, at in-person offices or by registered post, depending on your preference and availability.
What to do if you disagree with the letter from Hacienda
The appeal for reconsideration (recurso de reposición) is an administrative remedy that allows you to challenge acts of the Tax Administration. You must file it within one month of receiving the notification.
If the appeal for reconsideration does not succeed, or if you prefer to go directly to this stage, you can file an economic-administrative claim (reclamación económico-administrativa) before the Regional Economic-Administrative Court (Tribunal Económico-Administrativo Regional, TEAR) or the Central one (Tribunal Económico-Administrativo Central, TEAC). The deadline for filing this claim is also one month from notification of the act you wish to challenge.
To file an appeal or claim, you need:
- A written submission addressed to the competent body, setting out the grounds for the challenge.
- A copy of the notification received.
- Documentation supporting your representations.
It is advisable to use the official forms available on the Tax Agency’s Electronic Office to make sure you include all the required information.
How to prevent future letters from Hacienda
To avoid receiving unexpected notifications from the Tax Agency, you should take proactive steps in managing your tax obligations:
Keep your details up to date with the AEAT
The Tax Agency (Agencia Estatal de Administración Tributaria, AEAT) must have your correct contact details, including your postal address, your email address and, where applicable, your Enabled Electronic Address (Dirección Electrónica Habilitada, DEH). This ensures that any official communication reaches you without setbacks. You can update your details through the AEAT’s Electronic Office or by filing Form 030 (modelo 030) at a Tax Agency office.
Check your electronic mailbox or DEHú regularly
If you are self-employed (autónomo) or run an SME (pyme), you are probably required to receive electronic notifications. Access your electronic mailbox or DEHú regularly to check for new communications. Remember that, although the AEAT usually sends email alerts, the absence of these alerts does not release you from the responsibility of checking your electronic mailbox. Notifications are deemed delivered once 10 days have passed since they were made available, regardless of whether you have read them or not.
Request courtesy days if you are going to be away
If you expect to be away or on holiday, you can ask the AEAT for courtesy days (días de cortesía) during which no electronic notifications will be sent to you. You are entitled to request up to 30 calendar days per calendar year. The request must be made at least seven calendar days before the first day on which it is to take effect.
Keep orderly accounts supervised by a tax adviser
Keeping accurate, up-to-date accounts is crucial to meeting your tax obligations. Having a tax adviser supervise them will help you identify possible errors or discrepancies that could lead to notifications from Hacienda. In addition, a professional can advise you on regulatory changes and optimise your tax position.
Frequently asked questions about notifications from Hacienda
What do I do if I do not have a digital certificate and I have received an electronic notification?
If you have received an electronic notification from the Tax Agency and you do not have a digital certificate, you can access it using the Cl@ve PIN or Cl@ve Permanente system. These systems allow secure identification without the need for a certificate. To register with Cl@ve, you can do so in person at a Tax Agency office or request an invitation letter, which you will receive at your tax address (domicilio fiscal). Once registered, you will be able to access your electronic notifications through the Tax Agency’s Electronic Office.
Does a letter count as notified even if I have not opened it?
Yes, a notification is legally deemed to have been made even if you have not opened it. In the case of electronic notifications, if you do not access them within 10 calendar days of their being made available, they will be deemed notified automatically when that period ends. That is why it is essential to check your electronic mailbox regularly to prevent them from being deemed notified.
What happens if I am abroad and cannot access the notification?
Being abroad does not release you from the responsibility of dealing with notifications from Hacienda. If you expect to be away, it is advisable to grant a power of representation (apoderamiento) to a trusted person so that they can manage your notifications on your behalf. This power of representation can be granted through the Tax Agency’s Electronic Office. You can also request courtesy days, which are periods during which the Tax Agency will not send you electronic notifications, allowing you to plan absences without the risk of receiving notifications on those days.
How can you tell a genuine notification from a scam attempt by email or SMS?
The Tax Agency never asks for confidential information, such as account or card numbers, by email or SMS. Official notifications are made through the Electronic Office or by registered post. If you receive a suspicious email or message asking for personal or financial details, do not provide any information and verify its authenticity by contacting the Tax Agency directly through its official channels. You can also check the security alerts published on its website to stay informed about possible fraud attempts.
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