The term to respond to a notification from the Treasury: does it begin when it is received by mail or electronically?

The self-employed are obliged within a period of ten days to attend to the notifications that they receive from the Administration, either electronically or by letter. However, there are many cases in which professionals receive the notice in both ways. The experts warned that the notification that is valid is the first notification that the self-employed person opens or the first one that arrives, although the self-employed worker is not required to be registered in the electronic notification system.

The Administration -from Social Security to the Tax Agency- requires certain taxpayers to have a digital address through which a series of communications are made. Among them are the self-employed companies or collegiate professionals -such as lawyers, psychologists or architects-. However, these would not be the only ones to receive notifications electronically from the Administration

The tax attorney and partner of the Ático Jurídico law firm, José María Salcedo, explained that “although in theory only self-employed individuals who must register are required by law to use electronic notification systems. Yes, it is true that there are many freelancers who, although they are not subject, use this system”. This would be giving rise to the receipt of notices and notifications from, for example, the Tax Agency in two ways: telematics and paper.

A casuistry that would in turn be giving rise to fines with the Administration. According to the expert, what is happening is that “the self-employed person ordinarily enters the website of the Tax Agency and it appears that they have a notice. Go in and see that it is an electronic notification for a payment term or a surcharge. And, days later, he also received a letter from the AEAT, with the same notice. The professional finds that they do not know what date they must abide by to comply with the obligation”.

Electronic or letter notification?

The date of receipt of the notification, regardless of the channel used, is crucial because it will depend on whether the self-employed person is fined or not. "It is very frequent that those professionals who use the electronic notification system, even if they are not required to be registered in it, receive the notice in both ways," said Salcedo. In fact, the lawyer stressed that, "at the time when the paper notification also arrives, it is because the self-employed person is not obliged to be in the system."

 The deadline for responding to a notification from the Treasury : does it begin when it is received by mail or electronically?

It is precisely there when the problem arises because it is not known when the freelancer should be considered to have received the notification. “The Superior Court of Justice of Valencia (TSJ) has recently positioned itself on this issue. In his ruling, he defends that electronic notification to a non-obligated subject has no effect” commented the lawyer.