Supreme Court Spain tax archivos

The Tax Agency may send notifications to an address different from the one provided by the citizen

Fernando Sivatte2026-04-02T13:55:23+02:002 April 2026|Categories: General, Tax Advice Blog|Tags: administrative notifications, Spanish Tax Agency, Supreme Court Spain tax, tax defence Spain, tax litigation, tax notifications Spain, Tax Procedure Spain, taxpayer rights Spain, TEAC|

The criteria regarding the validity of tax notifications has once again sparked debate in Spain following a recent decision issued on 25 March by the Central Economic-Administrative Court (TEAC). [...]