At present, the Digital Certificate is essential to communicate with the Administration in Spain from the moment in which a company is constituted. A few years ago, the entities received a notification from the Tax Office indicating the time when they were affected by the NEO (Compulsory Electronic Notifications) system. Nowadays, that notification no longer exists because the entities must know that they are required to communicate with the Administration in a telematic way.
To get you out of doubt, let’s explain exactly who must obtain a Digital Certificate to communicate with the Administration and receive notifications from them, and to what penalties you will be exposed if you do not proceed in this way; consider this because a new law came into effect in 2016. In this article you will find the way to obtain the Digital Certificate.
Who is required to have a Digital Certificate
According to the regulations on the Common Administrative Procedure of the Public Administrations Law (CAPPAL), the following persons and entities are required to relate electronically:
- Legal persons.
- Those who exercise a professional activity that are forced to join a professional association, for the procedures that are carried out with the Public Administration.
- Those who represent someone forced to interact electronically with the Administration.
- The employees of the Public Administrations, for the procedures that they carry out as public employees.
In addition, since the entry into force of the CAAPA Law, companies and entities without legal personality are also required to have a Digital Certificate to communicate with the Administration. These entities include the communities of goods, the unaccepted inheritance and communities of owners.
Individuals: How should they contact the Administration?
According to article 14 of CAPPA Law, natural persons can choose the form to communicate with Public Administrations, whether it is through electronic means or not. Even so, the Administration has the last word and can establish the obligation to interact with them electronically for certain procedures.
Digital Certificate for Customs
Another area in which the Digital Certificate is mandatory is in the Customs. All economic operators must submit the documents and applications provided for in the customs legislation through electronic registration. The only exceptions are established by the Customs Code of the European Union and the Regulations that develop it.
Penalties for not having a Digital Certificate
As stated in article 199 of Law 58/2003, of December 17, of General Tax, if this obligation is not complied with, it will be considered a tax infraction and a penalty consisting of a fine of 250 Euros will be imposed.
If you want to obtain your Digital Certificate contact GM Tax without any commitment. In addition, we can also take care of
