Legal Glossary
Key Spanish tax, procedural and electronic-notifications terms, explained clearly.
Notificaciones3
Electronic Authorisation Address
The single electronic mailbox of the *Administración General del Estado* (General State Administration) centralising electronic notifications addressed to individuals and legal entities.
Mandatory electronic notification
System under which certain entities are obliged to receive administrative notifications electronically, without paper.
Notification regime
A set of rules defining how, when, and through what means the Administration validly communicates its decisions to interested parties.
Procesal2
Reconsideration appeal
An administrative appeal (*recurso administrativo*), which is voluntary and a prerequisite to the economic-administrative route, filed with the same body that issued the act within one month.
Requirement
A communication from the Administration requiring a taxpayer to carry out a specific action: provide documentation, clarify information, or complete a procedure.
Tributario4
Embargo order
An administrative act within the enforcement procedure (`procedimiento de apremio`) by which a debtor's asset or right is distrained (seized) to satisfy a debt.
Final assessment
A tax assessment that finalises the regularisation of a tax and period, which cannot be subsequently reviewed except through special procedures.
Provisional assessment
*Liquidación provisional* (provisional assessment): An administrative act of tax assessment that may subsequently be reviewed by the Administration within the limitation period.
Distraint order
*Providencia de apremio* (writ of execution) by which the administration initiates the executive collection procedure for a debt not paid within the voluntary period, adding surcharges and interest.