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V1565-25 3 September 2025 · SG de Tributos Criterion in force
OTRO · notificación electrónica

Electronic notification is deemed served upon accessing the content, even in the absence of an obligation for electronic notification

An individual enquired as to when a notification is deemed valid after electronically accessing a resolution, even if not subject to the electronic system and without having received postal notice. The DGT responds that the notification is 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

If an interested party voluntarily accesses the content of a notification in the electronic office or the Single Enabled Electronic Address, the notification is deemed served at that moment. In the event that different notification channels are used, the date on which the first one occurred shall be taken. This access has full legal effects even if the interested party is not obliged to interact electronically with the Administration.

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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