Incorporation of new digital media in the development of tax procedures

With effect from June 17, 2020, the use of videoconferencing, or a similar system, is incorporated into tax enforcement procedures.

In order to favor the exercise of rights and compliance with tax obligations, especially in a context of new normality generated by the effects of the health crisis derived from COVID-19, new digital means are incorporated for the development of actions in tax enforcement procedures.
With effect from 17-6-2020, digital systems may be used which, by means of videoconferencing or other similar systems, allow bidirectional and simultaneous communication of image and sound, visual, auditory and verbal interaction between the taxpayers and the acting body, and guarantee the secure transmission and reception of the documents that reflect the result of the proceedings carried out, ensuring their authorship, authenticity and integrity.
In any case, the use of these systems requires the agreement of the taxpayer in relation to their use and the date and time of their development.
the date and time of its development.