El principio de confianza legítima y el derecho a la tutela judicial efectiva como límites a las notificaciones electrónicas. STS de 17 de diciembre de 2024, rec. núm. 3605/2023.

Abstract

Based on the recent doctrine of the Constitutional Court and the Supreme Court itself, the High Court considers that the electronic notification of a tax settlement by the competent Administration is not valid, following a change in the notification system carried out by a public Administration in relation to an interested party and in the same procedure, without prior notice of the change in procedure. In this regard, it considers that it is not legally admissible and does not respect the principles of legitimate trust and the connection of the administration with its own acts and, therefore, entails a lack of defense for the citizen, insofar as the latter was not aware of the cause and the change in the notification system itself and could not access the content of what was notified and appeal the acts that constituted its object.