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V1996-23 10 July 2023 · SG de Tributos Criterion in force
OTRO · notificación por comparecencia

Notification by appearance is carried out via BOE announcement without a publication deadline

A query was made regarding the procedure and timeframes for notification by appearance when it is not possible to notify the interested party. The DGT clarifies that the regulations do not establish a specific deadline or date for making such a publication in the Official State Gazette (BOE).

The DGT's ruling

When notification is not possible due to causes not attributable to the Administration and following the prescribed attempts, the interested party shall be summoned by appearance through announcements in the BOE. The regulations do not establish a deadline or time limit for making this publication, only specifying the days on which it is carried out (Monday, Wednesday, and Friday).

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