The legal reform 39/2015, as and from 1st of October requires the use of the electronic mailbox in Spain as the only Common Procedure for the Spanish Public Administrations.
The use of the electronic signature has been gaining influence since its voluntary implementation until becoming the only way to communicate with Spanish Authorities. It is of crucial importance the electronic mailbox in Spain is checked daily in order to avoid potential fines for not answering such requirements.
The use of the electronic signature has been widely extended by the Spanish Authorities, and currently is gaining more importance for the companies. The establishment of the electronic signature is the only way to operate in certain circumstances in the name of the companies.
The use of the electronic mailbox in Spain is mandatory since October 2016. All companies that obtain a Spanish Fiscal Identification number (=NIF), are automatically included in this system of electronic notifications. It also works the same way for non-resident companies. Once, the Revenue Office assigns a Spanish Tax Identification Number to any company, it will start sending notifications and communications, only by electronic means and will not send it by ordinary post anymore.
This is the only way the Revenue Office would communicate with the company and this mailbox should be checked every day. You might receive notifications about different issues. Even if you do not look at the notification, the Revenue Office would consider them as delivered. The period to answer or submit the required documentation would start on the day of the delivery to your electronic mailbox in Spain. Should you fail to answer to those notifications in time, you could possibly be penalized for that.
There are two different ways to manage the electronic mailbox in Spain, the first one involves the company itself obtaining an electronic signature through its legal representative, which would have access to daily manage its electronic mailbox. The second consists of empowering another company on its behalf that will be in charge of checking their electronic mailbox in Spain.
This being said, there is a big responsibility for all companies which operate in Spain to monitor their electronic mailbox in Spain. It is of great importance to highlight that all notifications from the Revenue Office will be only in Spanish. The monthly service offered by Aranda International Assistance S.L. includes not only daily checking of the mailbox, but would also include a summary in English, French, German, or Spanish for our clients.