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V1562-25 3 September 2025 · SG de Tributos Criterion in force
OTRO · notificación electrónica

Access to the content of an electronic notification determines the date on which it is deemed served

An individual enquired as to when a notification is deemed valid after electronically accessing a resolution, even without being subject to the electronic system or having received postal notice. The DGT clarifies that the notification is considered valid from the moment of voluntary access to the content.

The question raised

Question raised 1-. Date on which the notification is deemed validly served, considering the possibility of a subsequent notification by postal mail.

The DGT's ruling

Even if the interested party is not obliged to interact electronically, voluntary access to the content via the electronic office or the Single Enabled Electronic Address has full legal effects. If different notification channels are used, the date on which the first one occurred shall be taken. Therefore, the notification is understood to have been served from the moment of access, regardless of whether a subsequent notification is made by postal mail.

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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