The routine that prevents nasty surprises: check the mailbox at least once a week, switch on the courtesy email alerts (they do not replace the notification itself), and keep your digital certificate valid. An unread requerimiento does not go away: its clock keeps ticking.
For an SL the obligation applies from day one, even if nobody has ever logged into the mailbox. Many autónomos also receive their Social Security communications this way, and anyone can sign up voluntarily. A notification counts as delivered when you open it or when the period passes without opening it, whichever comes first, and from that moment the deadlines to reply or appeal start running.
The typical mistake happens in companies where the director assumes the gestoría is watching the mailbox and the gestoría assumes the opposite. Another classic: the certificate expires, nobody can log in, and a payment demand or a requerimiento counts as notified without anyone having read it. If you work with an adviser, you can grant them a power of attorney so they can check your notifications too, but the responsibility stays with you.
This mailbox is where requerimientos, proposed assessments, penalties and decisions on payment deferrals arrive, so almost every deadline you do not set yourself depends on it.
Guides that use this term
- Deferring or splitting a tax payment to Hacienda in Spain: how to apply, what can be deferred and what it costs
- Requerimiento from Hacienda (Spanish tax notice): what it is, how it arrives and how to reply on time
Related terms
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