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V2941-23 ·6 November 2023 ·consulta-vinculante Medium impact
Tax

Notification by appearance via BOE notices permitted if personal notification is not possible

The inquirer asks about using notices in the Official State Gazette (BOE) for notifications. The DGT clarifies that notification by appearance is possible when the interested party cannot be notified due to reasons not attributable to the Administration after two failed attempts.

In 6 key points

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2023-11-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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