DEHú notifications in Spain and Hacienda's 10-day rule
Who must receive Spanish tax notifications electronically, where they arrive, why they count as delivered after 10 days and how to avoid surprise fines.
A collection order with a surcharge lands on your desk and you are sure nothing came before it. Most likely something did: a letter sat in your electronic mailbox, nobody opened it, and after 10 days Spanish law treated it as delivered. Here is how the system works and how to stop it from catching you again.
Who has to receive electronic notifications from the Spanish tax agency?
Every company does. Hacienda and the AEAT (Agencia Estatal de Administración Tributaria) are the same thing: the Spanish tax agency.
Article 14.2 of Ley 39/2015 makes electronic contact mandatory for legal persons and for entities without legal personality. For the tax agency, Real Decreto 1363/2010 sets out the list for its mandatory electronic notification system, called NEO. According to the AEAT, it includes, among others:
- SAs and SLs (limited companies);
- comunidades de bienes, estates and owners' associations;
- permanent establishments and branches of non-resident companies;
- anyone registered in REDEME (monthly VAT refunds) or in the large companies register.
If you are an autónomo (self-employed individual), you are generally not obliged to receive tax notifications electronically, unless you are in REDEME or the large companies register. You can opt in voluntarily on the AEAT website and cancel at any time.
Social Security is different. Autónomos have had to receive Social Security Treasury notifications electronically since 1 October 2018. From 1 September 2026, Orden ISM/541/2026 also makes electronic notification mandatory for people who apply for or receive temporary sick-leave benefit.
| Who | Tax agency (AEAT) | Social Security |
|---|---|---|
| SL, SA and other legal entities | Mandatory | Mandatory |
| Autónomo | Optional, except REDEME or large companies | Mandatory since October 2018 |
| Autónomo who opted in | Same rules as mandatory while subscribed | Mandatory |
Where do the notifications arrive?
They arrive in the DEHú (Dirección Electrónica Habilitada única), the government's shared electronic mailbox, and usually also on the sending body's own website. Real Decreto 203/2021 says every notification from a central government body must be made available in the DEHú.
You have three ways in:
- DEHú (dehu.redsara.es): log in with Cl@ve, a digital certificate or an electronic DNI.
- AEAT website (sede electrónica): the notifications section lets you filter by date and see unread items.
- Carpeta Ciudadana: shows pending notifications and takes you to the DEHú to open them.
Social Security Treasury notifications are checked on the Social Security website.
What happens if I don't open a notification within 10 days?
It counts as rejected and the procedure moves on as if you had received it (article 43.2 of Ley 39/2015). This applies when electronic notification is mandatory or when you chose it.
What that means in practice:
- The days are calendar days. Weekends, holidays and August all count.
- Rejected does not mean cancelled. Your deadlines to reply or pay start running.
- "I never saw it" is not a defence. Making it available in the DEHú or on the website is enough for the administration to meet its duty to notify (article 43.3).
Does the email or SMS alert count as a notification?
No. The alert (aviso) is only informative, and if it never arrives the notification is still fully valid. Article 41.6 of Ley 39/2015 and article 43 of Real Decreto 203/2021 say so explicitly.
Turn the alerts on anyway. They are free:
- AEAT: the "Suscripción/Modificación a avisos informativos" service on the website, or the Agencia Tributaria app. You can give a mobile number (Spanish or foreign) and an email.
- DEHú: your contact details section inside the DEHú. This is a separate subscription.
Keep your phone and email up to date, and do not rely on the alert alone, since a spam filter is enough to lose it. Log in to the DEHú at least once a week, or make it your gestoría's job (a gestoría is the local accounting and tax firm most Spanish businesses use).
Can I ask the tax agency to pause notifications while I'm on holiday?
Yes. You can block up to 30 days per calendar year during which the AEAT will not put notifications in your DEHú. The legal basis is the third additional provision of Real Decreto 1363/2010 and Orden EHA/3552/2011. In Spanish these are called días de cortesía.
- Request them on the AEAT website at least 7 calendar days in advance.
- The days can be consecutive or separate. Mark weekends too.
- They only stop the AEAT, the Tribunales Económico-Administrativos and the Dirección General de Tributos. Social Security, traffic authorities and your town hall are not covered.
- Anything made available before the period keeps its own clock: unopened after 10 days, it counts as delivered.
Which letters are most common and how long do I have to respond?
The exact deadline is in each letter. It runs from the day after notification, or from day 10 if you never opened it.
| Letter | What it means | Deadline |
|---|---|---|
| Requerimiento | They want data, invoices or proof | Set in the letter, at least 10 days (art. 55 RD 1065/2007) |
| Propuesta de liquidación | The agency thinks you owe more and lets you respond | 10 to 15 days to submit arguments (art. 99.8 LGT) |
| Liquidación provisional | The agency has decided the tax due | Pay or appeal within the periods in the letter |
| Providencia de apremio | The debt was not paid on time | By the 20th or the 5th, depending on the date (art. 62.5 LGT) |
| Diligencia de embargo | Seizure of accounts, payments or assets | Act at once with your gestor |
For a providencia de apremio notified between the 1st and 15th of the month, you pay by the 20th of that month. If notified between the 16th and the end of the month, you pay by the 5th of the next month. Paying in that window means a 10% surcharge. After that it is 20% plus late-payment interest (art. 28 LGT). See our guide to tax deadlines and late surcharges.
Many letters start with something small: a wrong tax ID on an invoice, VAT deducted on an incomplete invoice, a late return. If you bill clients in other EU countries, check how to invoice EU clients.
How do I let my gestoría receive my notifications?
Through a power of attorney (apoderamiento) in the AEAT register, for the procedure called GENERALNOT. It takes two steps and both are required:
- You, or the company director, log in to the AEAT website with a certificate, DNIe or Cl@ve, choose "Alta de poder general para trámites tributarios", enter the gestor's tax ID, select GENERALNOT and sign.
- The gestor opens "Consulta, confirmación y renuncia de apoderamientos recibidos" and confirms it. Until they confirm, it has no effect.
After that, your gestoría sees your notifications on the AEAT website and in the DEHú using the "En nombre de" field. Without an end date, the power lasts until you revoke it. Agree in writing who checks the mailbox and how often.
Frequently asked questions
Can a Spanish SL ask to receive tax letters on paper?
As a rule, no. Article 14.2 of Ley 39/2015 requires legal entities to deal with the administration electronically. The AEAT informs the company that it has been included in the mandatory electronic notification system, and from then on letters go to the DEHú and the AEAT website.
Do weekends and August count towards the 10 days?
Yes. The law refers to ten calendar days from the moment the notification is made available. August is not excluded. If you will be away, request courtesy days in advance or authorise your gestoría.
I never got the email alert. Can I use that to challenge the notification?
Generally not. The law states that a missing alert does not stop the notification from being fully valid. What matters is that the notification was made available in the DEHú or on the agency's website.
I'm an autónomo and opted in voluntarily. Does the 10-day rule apply to me?
Yes. The rule applies both when electronic notification is mandatory and when you chose it. You can cancel a voluntary subscription on the AEAT website, but while it is active the same rules apply.
How many courtesy days can I request from the AEAT?
Up to 30 days per calendar year, consecutive or not, requested at least 7 calendar days ahead. They only cover notifications in the DEHú from the AEAT, the Tribunales Económico-Administrativos and the Dirección General de Tributos.
How Fiscalm helps
Fiscalm does not read your notification mailbox and does not file tax returns. It keeps your documents, bank movements and tax calendar in order so fewer letters from Hacienda happen at all: it validates each client's NIF with the AEAT and EU VAT numbers with VIES, checks invoices, matches every bank movement to its invoice, shows your tax calendar with amounts, prepares a box-by-box draft of form 303 and a quarterly package for your gestor. It warns you before every deadline by email and Telegram, and soon through notifications in the Fiscalm app.
Daily monitoring of DEHú and AEAT notifications with the company's digital certificate is planned but not available yet. The private beta starts in November 2026, with 20 founder places, free during the beta.
Sources
- BOELey 39/2015, Common Administrative Procedure Act (arts. 14, 41, 43), BOE
- BOEReal Decreto 1363/2010, mandatory electronic notifications at the AEAT, BOE
- BOEReal Decreto 203/2021, electronic administration regulation, BOE
- BOEOrden EHA/3552/2011, days without AEAT notifications, BOE
- BOELey 58/2003, General Tax Act (arts. 28, 62.5, 99.8), BOE
- BOEReal Decreto 1065/2007, tax management and inspection regulation, BOE
- BOEOrden ISM/541/2026, Social Security electronic notifications, BOE
- AEATAEAT: mandatory electronic notifications (NEO)
- AEATAEAT: voluntary subscription to electronic notifications
- AEATAEAT: courtesy days for electronic notifications
- AEATAEAT: notification alerts by mobile or email
- AEATAEAT: accessing the DEHú with a power of attorney
- GobiernoCarpeta Ciudadana: my notifications
- Seg. SocialSocial Security: autónomos move to electronic procedures from 1 October 2018
Fiscalm collects your invoices and bank statements, checks them against AEAT and VIES and tells you what to pay, when and how much. Free private beta from November 2026: 20 founder seats.
Reserve my seatGeneral information, current at the date shown; it does not replace professional advice for your specific case.