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V2941-23 6 November 2023 · SG de Tributos Criterion in force
OTRO · notificación por comparecencia

Notification by appearance via BOE notices permitted if personal notification is not possible

The inquirer asks about using notices in the Official State Gazette (BOE) for notifications. The DGT clarifies that notification by appearance is possible when the interested party cannot be notified due to reasons not attributable to the Administration after two failed attempts.

The DGT's ruling

Notification by appearance through announcements in the BOE is appropriate when it is not possible to effect notification to the interested party or their representative due to causes not attributable to the Administration, after at least two attempts at the tax domicile. The managing tax Administration is responsible for assessing in each specific case when this procedure must be used. If the recipient does not appear within 15 calendar days following publication, the notification shall be deemed to have been effected.

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