- The resolution is related to a tax penalty for not accessing the content of notification requirements through electronic means.
- The criteria state that taxpayers in the Basque Country are obligated to receive electronic notifications from the tax authority under the same conditions as residents in other parts of Spain.
- The objective element of the tax offense is present regardless of the taxpayer’s place of residence.
- The subjective element of the offense should be evaluated on a case-by-case basis, considering various circumstances except for the specific place of residence.
- The resolution refers to a previous decision by the Central Economic-Administrative Court.
- The resolution is related to the General Tax Law and addresses concepts such as negligence, electronic notifications, information requirements, habitual residence, and tax penalties.
- The case involves a dispute between the Director of the Tax Collection Department of the State Tax Administration Agency and a taxpayer in Madrid.
Source: serviciostelematicosext.hacienda.gob.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
