Michaela Merz

Spain – obligation to communicate with the Tax Authority by electronic means

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Based on Royal Decree 1363/2010 which recently entered into force companies registered for VAT in Spain will be obliged to receive electronically notifications/communications issued by the Spanish Tax Authorities via a special and unique Electronic Address (hereinafter DEU) that will be granted by the Tax Administration to each company established or registered for VAT in Spain.

In order to comply with the new procedure companies should have an appropriate IT structure in place to electronically receive notifications/communications from the Spanish Tax Authorities. Please note certain notifications/communications, for example, those in which checks are included or those notifications that cannot be converted into an electronic format, will be sent via a non-electronic format. The notifications received in the DEU will be accessible for only 10 calendar days. Following this time period the messages will be deleted.

Companies whose Spanish Tax Identification number (TIN) begins with: A, B, N, W, U, V, amongst others, and those registered as large enterprises, are obliged to receive notifications/communications issued by the Tax Administration via a DEU.

For further details please contact Alfonso Viejo Madrazo.

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