Spanish Tax Agency e-notifications: what DEHú is and what happens if you do not open it

If you are a company, a self-employed person or a registered professional in Spain, the Tax Agency notifies you electronically. You may get an alert by email, but the real notification sits in the DEHú system (Dirección Electrónica Habilitada Única) or in the citizen folder of the AEAT online office.

Why it matters

Under Law 39/2015 (art. 43), if ten calendar days pass after a notification was made available and you have not opened it, it counts as rejected. The deadline to respond keeps running anyway, so check the mailbox regularly.

What to do

• Log in to DEHú or the AEAT online office with a certificate, Cl@ve or whatever you use.
• Open the notification and note the date it was made available and the date you accessed it.
• Identify the tax, the period and the deadline it gives you.
• Gather the documents before replying. If you cannot meet the deadline, ask for an extension before it expires.

One more thing

If you are obliged to receive electronic notifications, that applies whether or not you read them. If you have an advisor, make sure someone checks the mailbox.

Ask about your case

Source: Ley 39/2015, BOE · Sede electrónica AEAT. Last reviewed: 24 October 2026.