Skip to content
Back to index
V1698-20 30 May 2020 · SG de Tributos Criterion in force
OTRO · notificación electrónica

The 10-day period for accepting electronic notifications is not suspended during the state of alarm

The inquirer asked whether the 10-day period to access an electronic notification was suspended due to the state of alarm. The DGT responded that this period is not suspended because it is not a statute of limitations or a period of expiration, but rather a term for a presumption of fact.

The question raised

1) Whether the 10-day period to accept or reject an electronic notification at the enabled electronic address was suspended or not during the duration of the state of alarm, a situation that affects proceedings that would have been notified to the generality of tax advisors as social collaborators of the Tax Administration.

The DGT's ruling

The 10 calendar days for an electronic notification to be deemed rejected are not suspended by the state of alarm. This period is neither a statute of limitations nor a period of expiration, but rather a term that creates a presumption of fact. The Administration may carry out the notification as an essential step for the effectiveness of the act.

Book your free first meeting