Only the Single Enabled Electronic Address may be used from April 4.

The Spanish Tax Agency (AEAT) has posted a notice on its website reminding taxpayers that the Enabled Electronic Address (Dirección Electrónica Habilitada, DEH) will no longer be used, in favor of the Single Enabled Electronic Address (Dirección Electrónica Habilitada única, DEHú), as of April 4

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Article 42.5 of Royal Decree 203/2021, of March 30, provides that notifications from issuing bodies within the central government sphere will be made available to the interested party through the Single Enabled Electronic Address (hereinafter, the DEHú).

Accordingly, the Tax Agency has begun making its notifications and communications available in the DEHú. However, it will continue to send notifications and communications to the DEH for a period of time as well, to make the transition to the new system easier.

This adaptation period is expected to end on April 4, 2022, the date on which the Tax Agency’s notifications and communications will no longer be available in the DEH.

What is the Single Enabled Electronic Address?

The DEHú allows those who are required to receive notifications by electronic means to have notifications and/or communications made available to them, to access them, and to formally access their content (comparecencia). This applies to notifications and/or communications from the various issuing bodies of the public administrations. The DEHú replaces the current Enabled Electronic Address (DEH).

Specifically, from the DEHú users can:

• Manage pending notifications: access pending notifications and complete the formal access process.

• Manage notifications already served: view notifications already formally accessed, together with their documents, annexes, and acknowledgments of receipt.

• Access communications: read issued communications for the first time and review those already read.

• Register with the Contacta system, in order to receive email alerts when new notifications and/or communications are made available.

Who is required to receive and check notifications electronically?

• Legal entities.

• Entities without legal personality.

• Those who carry on a professional activity that requires mandatory membership in a professional association (colegiación obligatoria), for the procedures and actions they carry out with the Public Administrations in the course of that professional activity. In any event, this group is understood to include notaries and land and commercial registrars.

• Those who represent an interested party who is required to interact electronically with the Administration.

• Employees of the Public Administrations, for the procedures and actions they carry out with them by reason of their status as public employees, in the manner determined by each Administration through regulations.

• Taxpayers registered in the Large Businesses Register (Registro de Grandes Empresas).

• Taxpayers taxed under the Corporate Income Tax (IS) tax consolidation regime.

• Taxpayers taxed under the special VAT (IVA) group regime (Régimen especial del Grupo de Entidades).

• Taxpayers registered in the Monthly VAT Refund Register (REDEME).

Individuals who are entrepreneurs or professionals (self-employed workers) are not required to receive electronic notifications. Even so, we recommend that they apply for a digital certificate to manage these communications. This avoids problems arising from prolonged absences from home or from incidents with the Correos postal service.

How is it accessed?

Finally, it is noted that notifications in the DEHú will be received through the corresponding portal, authenticating with an electronic certificate or Cl@vePIN.

AEAT notifications will remain available to be formally accessed at the Tax Agency’s electronic office (Sede electrónica) and through Carpeta Ciudadana.

What happens if an entity that is required to do so does not access its electronic notifications?

A notification and/or communication is deemed served at the moment it is viewed in the DEHú. Notifications are also deemed served once ten calendar days have elapsed since they were sent without having been accessed. We therefore advise checking them regularly, so as not to lose any rights and to avoid the imposition of possible penalties.