According to the Spanish regulations it is currently compulsory for any Company with potential revenues in Spain, to dispose of an Enabled Electronic Address (DEH) to receive electronically any communications issued by the Spanish Tax Authorities.
From a practical point of view, the DEH is a secure e-mail box that can only be accessed using a digital signature.
In case of reception of any communication from the Tax Authorities, the deadline for answering it would start counting once the electronic notification were opened, or after 10 days have elapsed without it being opened (i.e., after 10 days, the Company will be deemed to have been notified by the Spanish Tax Authorities, even if it does not have access to the DEH).
In order to set up the electronic address, the first step would be to apply for an electronic user certificate.
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