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V1561-25 3 September 2025 · SG de Tributos Criterion in force
OTRO · notificación electrónica

Access to the content of an electronic notification validates the notification, regardless of any subsequent postal notification

An individual inquired as to when a notification is considered valid after electronically accessing a resolution, even without being subject to the electronic system and without having received postal notice. The DGT responds that the date of notification is that of the first access made.

The question raised

Question raised 1-. Date on which the notification is understood to have been validly served, considering the possibility of a subsequent notification via postal mail.

The DGT's ruling

If an interested party voluntarily accesses the content of a notification via the electronic office or the Single Enabled Electronic Address, the notification is deemed to have been served at that moment. In the event that different notification channels are used, the date of the one that occurred first shall be taken. This voluntary access has full legal effects, regardless of whether the interested party is not obliged to interact electronically or whether a subsequent postal notification exists.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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