In the context of returning to “new normality” after the COVID-19 pandemic, the government has introduced the possibility of carrying out tax procedures via videoconferencing to promote the exercising of rights and compliance with duties by taxpayers. The modification, amending the General Tax Law 58/2003 of December 17, 2003, allows tax administration and taxpayers tax-related procedures to be held through digital means (i.e. by videoconferencing or alike). The chosen mean must permit bidirectional and simultaneous communication of sound and image between the tax authorities and taxpayers while fully ensuring the secure transmission and reception of documents of the tax proceedings being discussed.
Effective date: June 17, 2020