Las notificaciones electrónicas tributarias tras la reforma de la legislación administrativa básica

Abstract

The notifications are the main communication channel between the Administration and the taxpayers and have a big practical repercussion like requirement of efficiency of the administrative acts. On the other hand, they are a matter in which they have developed in an important way the electronic means, since they facilitate and speed up the practice of the notifications and have a lower economic cost. After the approval of a new basic administrative legislation, applicable in the tax field, it is necessary to analyse which is the legal regime of the electronic notifications, to determine if they respect the guarantees and rights of the citizens. In this article will analyse the current regulation of the electronic notifications that establishes this basic administrative legislation, and will stand out the novelties concerning the previous regulation.