Receiving an email notifying that there is a notification from the Tax Agency, a fine, or another administrative procedure can generate an immediate doubt: does the deadline start counting from when the notice arrives, from when the notification is opened, or from when the Administration sends it?
The answer depends on the moment of the procedure we are referring to. Law 39/2015 establishes specific rules for electronic notifications and distinguishes between its availability, access to its content, and rejection of the notification.
The rule that can cause the most problems is clear: when the electronic notification is mandatory or has been expressly chosen by the interested party, it will be understood as rejected if ten calendar days pass from its availability without accessing it.
Not opening it, therefore, does not allow indefinitely suspending an administrative file.
What it means for a notification to be "made available"
The first date to identify is that of availability.
An electronic notification is made by appearing at the electronic headquarters of the Administration or acting body, through the Single Enabled Electronic Address (DEHú) or by both systems, as established by Law 39/2015.
The availability occurs when the Administration places the notification in the corresponding electronic system so that the interested party can access it.
This moment is especially important because it can start the counting of the ten calendar days to access the notification when the interested party is obliged to receive it electronically or has chosen this channel.
What happens when you open the notification
Law 39/2015 establishes that electronic notifications are understood to be made at the moment when their content is accessed.
For example, if an Administration makes a notification available to a citizen on a Monday and they access it on Wednesday, it will be that access that determines when the notification is considered made.
From there, it will be necessary to check what the resolution or communication received says and what the specific deadline it establishes for action is.
It may involve submitting allegations, providing documents, paying an amount, correcting an application, or appealing a resolution.
Does the deadline to appeal start the same day you open the notification?
Here it is important not to confuse two different deadlines.
On one hand, there is the period that the interested party has to access an electronic notification. On the other hand, there is the deadline established by the regulations to carry out the corresponding action once the notification has been made.
To calculate this second deadline, one must pay attention to the general computation rules established in Article 30 of Law 39/2015 and to the specific regulations applicable to the procedure.
When a deadline is set in days, as a general rule, it begins to be counted from the day following the one on which the notification takes place, unless a regulation establishes otherwise.
Furthermore, when the law or the law of the European Union does not indicate that the days are calendar days, it is understood that they are business days, excluding Saturdays, Sundays, and holidays from the computation.
That is why it is essential to read the resolution itself: the document must indicate, when appropriate, which appeals can be filed, before which body, and within what period.
What happens if you do not open the notification in ten days
This is the fundamental point.
Article 43 of Law 39/2015 states that, when the electronic notification is mandatory or has been expressly chosen by the interested party, it will be understood as rejected when ten calendar days have passed since it was made available without accessing its content.
These are calendar days, so Saturdays, Sundays, and holidays are included in this computation.
The rejection has consequences because the law itself establishes that, when the interested party or their representative reject a notification, it will be recorded in the file and the procedure will be considered as carried out, continuing the process.
Therefore, deliberately avoiding opening an administrative communication does not necessarily prevent it from having effects.
Not receiving the email does not invalidate the notification
Another frequent confusion consists of considering that the email or SMS received on the phone is the notification itself.
It is not.
The Administration can send a notice to the email or device communicated by the interested party to warn them that there is a notification available.
However, Article 41 of Law 39/2015 expressly states that the lack of this notice does not prevent the notification from being considered fully valid.
This means that a person required to receive electronic notifications should not rely exclusively on receiving an email or SMS to check if they have pending communications.
Who is obliged to receive electronic notifications
Not all citizens have exactly the same obligations.
Law 39/2015 establishes that certain subjects must interact electronically with public administrations. Among them are legal entities, entities without legal personality, and certain professionals when carrying out procedures related to their activity, as well as representatives of obligated subjects and public employees in the procedures corresponding to their status.
Natural persons, in general, can choose whether to interact electronically with the administrations, unless there is a specific obligation established by law.
In addition, a person can voluntarily choose to receive electronic notifications.
What consequences can it have for a fine
Leaving an electronic notification unopened can be especially problematic in a .
If the Administration notifies a resolution or an action that grants a certain deadline and the citizen lets the corresponding times pass, the procedure can continue even if the document has not been read.
Depending on the case, this can affect the possibility of submitting allegations, providing evidence, taking advantage of certain reductions, or filing an appeal within the deadline.
In traffic matters, there are also specific systems for electronic notification such as the Electronic Traffic Address (DEV), so it must be checked which channel is used in each procedure.
What happens with the deadlines to appeal
The risk is not only in the sanctions.
An administrative resolution can recognize or deny assistance, require the return of an amount, resolve a claim, or impose any other obligation.
When that resolution is correctly notified, the deadlines for appealing it administratively or, subsequently, going to the courts can begin.
If the interested party does not keep track of when the notification occurred and lets the established period pass, they may find that the ordinary appeal they intended to file is already out of time.
That is why, when accessing a notification, it is advisable to immediately save the document and check three pieces of information: notification date, required action, and deadline to respond or appeal.
What happens if there are multiple notifications from the same Administration?
The regulation also contemplates the case in which an Administration carries out the same notification through different channels.
Article 41 of Law 39/2015 establishes that, when the notification is made through different means, the date of notification will be taken as the one that occurred first.
This detail can be decisive for correctly calculating a deadline.
Where to consult electronic notifications
One of the main access points is the Single Enabled Electronic Address (DEHú), from which notifications and communications from the integrated administrations can be consulted.
Notifications can also be accessed through the corresponding electronic offices, depending on the agency and the procedure.
In addition, My Citizen Folder allows consulting pending notifications through its integration with the DEHú and centralizes other administrative information.
The rule to remember
In the face of an electronic notification, there are three moments that should not be confused.
First, the Administration makes the document available to the interested party. Second, if the interested party accesses and consults its content, the notification is understood to be made at that moment. And third, if they are obliged to receive it electronically or have chosen that system and do not access it, after ten calendar days from the availability, it is considered rejected.
From the notification, the specific deadline corresponding to the procedure must be correctly calculated.
The practical conclusion is simple: ignoring an electronic notification does not make a fine, a debt, a requirement, or an administrative resolution disappear. On the contrary, it can cause the procedure to continue while the interested party loses time to react.