Legal Notice

Ownership and regime of responsibility of the Central Electronic Headquarters

Article 10.2 of Royal Decree 203/2021, of 30 March, approving the Regulation on the operation and functioning of the public sector by electronic means, determines that the act or decision to create an electronic headquarters or associated electronic headquarters will determine at least: the scope of application, the identification of the electronic address of reference, the identification of its owner, as well as the body or bodies responsible for the management and the services made available in it.

In compliance with this precept, article 4(d) of Order HAC/1223/2024 of 25 October, updating certain electronic offices in this Ministry, establishes that the ownership of the Electronic Headquarters of the General Directorate of Taxes (https://sede.tributos.hacienda.gob.es) corresponds to its address.

The technological management, content, management, and services made available to citizens at the headquarters will be the responsibility of the Sub-Directorate General of Organization and Resource Management of the General Directorate of Taxes

According to art. 38.2 of Law 40/2015, of 1 October, on the Legal Regime of the Public Sector, the establishment of an electronic headquarters entails the responsibility of the owner regarding the integrity, veracity and updating of the information and services that can be accessed through it. Article 12.2 of Royal Decree 203/2021, of March 30, adds that "in the event that the electronic headquarters or associated electronic headquarters contains a link or link to another headquarters or associated headquarters, the owner of the latter will be responsible for the integrity, veracity and updating of the information or procedures contained therein, without prejudice to the due diligence of the owner of the former regarding the incorporation of the contents therein".

The headquarters shall establish the necessary means for citizens to know whether the information or service to which they access corresponds to the headquarters itself or to an access point that does not have the character of headquarters or to a third party.

Use of co-official languages at the Electronic Office of the Directorate-General for Taxation

Article 13.c) of Law 39/2015, of 1 October, on the Common Administrative Procedure of Public Administrations, recognizes the right of individuals in their relations with Public Administrations to use the official languages in the territory of their Autonomous Community, in accordance with the provisions of this Law and the rest of the legal system.

In compliance with this precept, the systems and applications used in the electronic management of the procedures will be adapted to the provisions regarding the use of co-official languages in article 15 of the aforementioned Law 39/2015, of 1 October.

The use of co-official languages in any place of this seat does not prejudge their admissibility in all the procedures integrated therein, which will be resolved in each case through the application of the procedural regulations mentioned above.

The contents of this website were originally written in Spanish, and translated for your convenience using machine translation tools, so they may contain errors. It is noted that, in general, there may be a gap between the Spanish version and the other languages, derived from the process of translation into them.

The official text of this website is the Spanish version. If any doubts or questions arise regarding the accuracy of the information contained in any part of the text translated on this site, please consult the official version in Spanish.

Applicable law and competent jurisdiction

The applicable law in case of dispute or conflict of interpretation of the terms that make up this Legal Notice, as well as any question related to the services of this Headquarters, will be Spanish law.

For the resolution of any conflict that may arise on the occasion of the visit to the Headquarters or the use of the services offered therein, the General Directorate of Taxes and the User agree to submit to the Judges and Courts of domicile of the User, provided that it is located in Spanish territory.

Browsers, cookies and Javascript

For security reasons, the General Directorate of Taxes only guarantees the correct functioning of its website with browsers compatible with HTML5 and the versions thereof that are supported by their own manufacturers at all times.

The use of different browsers or versions not supported by their own manufacturers could lead to access and display of the content of the DGT website, but would not guarantee a total and adequate display or availability of documents or other functionalities. Updates or browsers can be downloaded on the websites of the providers of this type of program.

In addition, for the proper functioning of this website it is necessary that your browser has enabled the use of javascript and cookies (see more detail on cookies in the section “Privacy Policy”).

Identification and electronic signature systems

In order to access practically all the services and procedures offered on the website of the General Directorate of Taxes you must prove your identity and, in cases where this is required, sign electronically the documents presented. For these purposes, the identification and electronic signature systems admitted by the General Directorate of Taxes, detailed in the following link Electronic Identification will be accepted