Tax notifications obligatorily carried out online

Abstract

In line with the obligation to submit certain tax returns online (in which the Tax Administration has been a pioneer), the obligation to send notifications online is foreseen in specific cases and for specific subjects, through the authorised email address. This, in principle, is a positive move for the efficiency of the Administration, which aims to streamline administrative procedures and save costs, but it is also important to analyse, in detail, if the regulation comes with sufficient legal guarantees so that the rights of the taxpayer are not affected.