In recent years, foreigners, both individuals and companies, who carry out activities or have interests in Spain (such as investments, real estate or employment relationships) have been affected by administrative notifications that they do not receive on time or that arrive after the deadline.
Supreme Court Ruling (Administrative Chamber) 597/2025, dated 21st of May 2025, changes some rules on when a notification is considered valid and what is meant by ‘attempted notification’.
Non-resident foreign individuals
Many individuals have property, bank accounts or tax matters in Spain but live outside the country. This can cause complications when receiving notifications from the Tax Agency, local councils or Social Security.
What does Judgment 597/2025 say?
This judgment clarifies that:
- The Administration does not need the recipient to receive the notification personally before the legal deadline expires;
- If a correct attempt at notification is proven (for example, the postman left a notice of a letter with the full decision), the procedure is not considered expired, even if the notification is collected days later.
What does this mean for you?
If the Administration attempts to notify you before the legal deadline expires, even if you are not in Spain or do not read the notice, the act will be valid. Therefore, you may lose the possibility of appealing if you are not paying attention.
Recommendation for individuals
The best thing you can do is appoint a representative in Spain with powers of notification. The law allows you to appoint a third party (lawyer, agent or representative) to receive notifications on your behalf.
You can also:
- Set up an authorised email address (DEHú), if you have a NIE and a digital certificate.
- Have notifications sent to your office or a trusted physical address (e.g. where a family member lives or your property manager).
- Request electronic representation if you have a recognised foreign digital certificate.
Foreign legal entities (companies)
Foreign companies that have branches, offices, works or commercial relations in Spain are required to interact with the Spanish Administration, especially in the areas of taxation, labour and urban planning, by means of electronic communications, i.e. using the company’s digital certificate.
How does Ruling 597/2025 affect your company?
In procedures such as tax penalties, licences, inspections or administrative appeals, the key is the six-month period that the Administration has to resolve the matter. If there is a valid attempt to notify you before that deadline, the decision is considered to have been issued on time, even if it reaches the company after that date.
This means that you may receive a notification after the deadline and not be able to claim expiry if there was a previous correct attempt that was not detected because you did not have an active notification channel.
What happens if my company does not have an office in Spain?
Many non-resident companies do not have a physical headquarters or staff in Spain, which leaves them unprotected against notifications.In these cases, it is essential to:
- Be registered in the NOTIFIC@ or DEHú system (mandatory for companies).
- Have a person or office with powers to manage notifications.
- Establish a tax address or address for notification purposes in Spain.
Recommendation for companies
It is essential to appoint a representative or proxy in Spain with powers to receive notifications and act before the Administration. It is also advisable to:
- Sign a power of attorney with the AEAT or Social Security.
- Register an official email address and check it regularly.
- Establish an internal protocol with the firm to receive, review and respond to notifications quickly.
What happens if I do nothing?
Both foreign individuals and legal entities run the risk of:
- Receiving penalties without the possibility of appeal for not having read a notification in time.
- Missing key deadlines (claims, corrections, extensions, allegations, etc.).
- Seeing administrative decisions enforced (seizures, fines, closures, etc.) without prior knowledge.
And with the new doctrine of STS 597/2025, the validity of the notification does not depend on whether you read or receive it, but on whether the Administration can prove that it attempted to do so within the legal deadline, so that it is carried out within the deadline and therefore does not cause the disciplinary proceedings to lapse, which may have financial consequences for you.
Would you like us to advise you on this matter? Please do not hesitate to contact us.
Selena Escandell Beutick