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V3309-19 ·2 December 2019 ·consulta-vinculante Medium impact
Tax

Tax authorities may notify the taxpayer directly without being obliged to notify the proxy

A consultant registered in the Proxy Registry asked whether the Administration must always notify them or if it can notify the client, and which date prevails if both are notified. The DGT ruled that the Administration may choose the appropriate method without a specific order of precedence and that the first notification made shall prevail.

In 6 key points

Lifecycle

2019-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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