TAX DEPARTMENT WILL HAVE TO SPECIFY THE REASON FOR THE NOTIFICATIONS

Entrepreneurs and self-employed people will be able to know why the Treasury is sending them a notification thanks to a recent ruling by the Supreme Court, which obliges the Tax Agency to specify the reason for the communications from the receipt itself.

Until now, when the tax administration tried to notify, by letter or through the electronic notification mailbox, the notice received was very generic, without detailing the reason.

We remind you that with the new ruling, issued on October 1, 2025, the Supreme Court requires that the acknowledgment of receipt of the notification clearly state, in addition to the identification of the file, the date, identity and reason for the notification.

This will undoubtedly provide greater clarity and legal certainty to business owners and self-employed people who will know in advance what type of communication it is, which will allow them to act with the appropriate speed when accessing its content and, if necessary, responding.

This decision represents a significant advance, as it contributes to improving transparency and strengthening the rights of entrepreneurs and the self-employed in the face of tax notifications.

If you need more information, do not hesitate to contact DATA AND SERVICES.