Tax Notification Procedures and Requirements

The notice of administrative actions must generally perform reliably, i.e., proving effective against third parties for the receipt and identity of the notified document. Regardless of the general rules governing service in the administrative field, the LGT (General Tax Law) provides specific regulations concerning the place of notifications to persons entitled to receive notice and hearing. These issues are detailed in Articles 109 to 112 of the LGT.

The LGT sets the notification system under general administrative rules, with the following specialties:

Place of Notification Practice

• Proceedings at the Taxpayer's Request: Notification occurs at the place appointed for that purpose by the obligor or their agent, or at the tax residence of either.
• Ex Officio Proceedings: Notification shall be served at the required fiscal domicile of the obligor or their representative, the workplace, the place where economic activity is developed, or any other appropriate location.

Notifications at Designated Locations

When notification is carried out at the place designated by the taxpayer, their representative, or attorney at their home, in the absence of the obligor or their representative, any person found at the home whose identity can be ascertained may receive the notice. This also applies to employees of residents or owners where the designated place for notification or the tax domicile of the obligor or their representative is situated.

Rejection of Notification Implications

The rejection of the notification by the applicant or their representative implies that the notification is deemed completed for all legal purposes.

Public Notification by Appearance

Where it is not possible to make the notification for reasons not attributable to the Administration, and it has been attempted at least twice, the circumstances of the attempted notification will be entered into the record. If the recipient's local address is not known, a single notification attempt may be deemed sufficient.

In such cases, the obligor or their representative will be notified through the Official Gazette, by means of notices published on the 5th and 20th of each month, or on the immediately subsequent business day. These service announcements may also be displayed in the office of the Tax Administration corresponding to the last known address of the obligor.

Notices shall include the location where the obligor or their representative must appear before the Tax Administration within 15 calendar days. If they fail to appear within this period, the notification shall be deemed produced for all legal purposes.

Consequences of Non-Appearance in Proceedings

When the initiation of a proceeding or any of its procedures is deemed notified due to the person failing to appear, all successive steps of this procedure shall be notified, without prejudice to their right to join the procedure at any time. However, acts of settlement and arrangements for the disposal of seized property shall be notified separately.