During the month of August thousands of taxpayers go on vacation,but even if it is the middle of summer and much of the Spaniards enjoy a few days off, Hacienda continues to work perfectly, which means that you could receive a notification from the Treasury during your summer holidays.
So far all clear, but, What happens if you don’t respond to a notice from the Treasury during your vacation? Even if it’s August and you’re on vacation, you should respond to Treasury notifications like at any other time of year, or else you might face a up to EUR 600.
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What happens if I don’t respond to a notice from the Treasury during my vacation?
The first thing to keep in mind is that we can receive an electronic or physical estate notification,and therefore, neglecting our email or mailbox, poses a risk during the holidays.
That said, not replying to a notification from the Treasury will have different consequences for employers and freelancers:
- The first thing is that the employer or self-employed person will lose the right toallegations, which means that he could not appeal the request received by the Tax Agency.
- And the second, it would face an economic penalty of up to 600 euros: 150 euros for the first default, 300 euros for the second and 600 euros for the third non-compliance. These fines for not responding to a notice of the Treasury are set out in article 203 of the Tax Law.
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How to reply to a notice from the Treasury?
To reply to a notification of the Treasury or provide the required documentation, you must access the Electronic Headquarters of the Tax Agency.
There you have to click on the section“Highlights”,and then on the option“Answer requirements or submit documentation related to a document received from the AEAT“. There we can carry out the relevant procedures, either through the CSV of the notification, with the Cl@ve PIN, or the ID or electronic certificate.
Courtesy deadline for not receiving notices from the Treasury
To avoid risks, companies have 30 calendar days per year of courtesy in which the Treasury will not be able to send them notifications. To do this, you have to tell the Treasury 7 days before the first day we want them to stop sending us notifications.
This can be done through the “My Notifications” section of the AEAT website,choosing the option “Requestingdays when no notifications will be placed in Enabled Electronic Address”.
This option is only valid for electronic notifications,which will have a maximum of 10 business days to be answered from receipt of the notification.
In the case of physical notices,on 13 May 2015 the Supreme Court approved a judgment lying that if the taxpayer was on vacation, the communication would not be considered valid,since the taxpayer would not have been aware of the receipt. However, to do so we must go to the Tax Agency, because if we do nothing about it, we will be put in the corresponding sanctions.
In short, if you receive a notification from the Treasury during holidays, you must respond in the same way as at any other time of the year. If you do not respond, nor request the 30 days of courtesy, you could face a penalty of up to 600 euros for not answering the request.