Electronic notifications: courtesy days

Remember that your company can select up to 30 calendar days per year (consecutive or not) during which the Tax Agency will not be able to deposit notifications in your electronic mailbox, in the so-called Single Enabled Electronic Address (DEHú).

Well, if you do not want to receive electronic notifications during your vacation, do not make the mistake of exactly matching the courtesy days with those vacations. Keep in mind that if you do not access the mailbox, the electronic notification is considered made when ten complete calendar days have passed, counting from the day after the notification is deposited in the mailbox. Therefore, those ten days give you some leeway:

• For example, if you close for the entire month of August, you can start the courtesy period on the 1st and end it on the 22nd of that month. With the ten days of leeway indicated, even if you receive a notification on the 23rd, you will still have time to access it when you return in September, without losing any days to respond to it.

• You can also select the dates prior to the start of the vacation as courtesy days. This way, you will avoid receiving a notification just before going on vacation and not having time to respond to it.

Also save some days as "wildcards" for possible unforeseen events. It is not necessary to select all 30 desired days from the beginning; you can do it later and even modify the chosen dates. However, remember that you must communicate the chosen courtesy days and any changes made to them at least seven calendar days in advance.

Finally, also keep in mind that the Tax Agency has another less known means, different from the electronic mailbox (the DEHú), to send electronic notifications to your company: through the appearance at the Electronic Headquarters of the Tax Agency. If during the vacation someone from your company accesses that Electronic Headquarters with the electronic certificate (for example, at the time of submitting a tax return), the Tax Agency can also notify your company at that moment. For this, a notice appears beforehand offering the possibility to download the notification.

Therefore, to avoid surprises, if during this vacation you or any of your employees access the Tax Agency's website, think twice before downloading any notification. Otherwise, the notification will be considered made at the same moment you access its content, without the need to access it through the electronic mailbox.

 

 

Our office accompanies you in all matters related to the taxation of your company.