Courtesy days

Remember to request “courtesy days”. 

With the vacations just around the corner, we would like to remind you of the importance of requesting the so-called “courtesy days”, which are those days on which the Tax Agency cannot send notifications or communications through the taxpayers’ single enabled electronic address (DEHú).

How can I apply for “courtesy days” and any recommendations?

Each taxpayer will be able to indicate 30 calendar days per calendar year as “courtesy days”. It is as simple as accessing the Tax Agency’s web page and using the following link to make the Courtesy Days Request. By selecting the electronic certificate and clicking on the “Modify” option you will be able to select the chosen days.

We recommend that you take into account the following tips when selecting your complimentary days:

1. The chosen days must be requested at least 7 calendar days prior to the start date of the desired period.
2. It is important to remember that electronic notifications are understood to have been effectively notified 10 calendar days after they are made available in the electronic mailbox, unless the addressee opens it earlier. For this reason, we recommend that you do not make the first day chosen coincide with the beginning of your vacation, since if you receive a notification you will not be able to manage it before the beginning of your vacation. In this regard, it is advisable to set as the start date of the period a date prior to the start of your holiday break, so that, if you receive an electronic notification, you can manage it and deal with it before the start of your vacation.
3. Saturdays, Sundays and holidays must also be marked.
4. If you wish to modify or cancel any of the selected complimentary days, you may do so again by clicking on the “modify” option, although it must be taken into account that the modification must also be made 7 days prior to the start date.

And what are the implications of requesting “courtesy days”?

It should be noted that the granting of the “courtesy days” entails the suspension, during said period, of the computation of the deadlines for all purposes, both in the event of being involved in any tax proceeding, as well as for statute of limitations purposes.

Such suspension will be considered as a delay not attributable to the Tax Administration, so that the term of any tax proceeding in which the taxpayer is involved could be extended by such days.

In addition, the statute of limitations period for taxes would also be extended.

But can I go on vacation with peace of mind?

The answer is NO, since the “courtesy days” operate exclusively for notifications and communications from the Tax Agency (AEAT). Therefore, if the notification received through the DEHú comes from the Autonomous Communities, city councils, etc., it will have full effect from the moment it is made available in the electronic mailbox. That is to say, after 10 calendar days without opening the notification, it will be understood to be notified for all purposes.

Do you need help? At Cigarrán Abogados we can help you (+34) 91.355.85.15