December 2014

In accordance with the provisions of Ley Foral 20/2014 de 12 de Noviembre, which amends Ley Foral 13/2000 de 14 Diciembre (art. 99), the Navarra Tax Office recently introduced the electronic mailbox system for tax payers. This replicates the central administration electronic mailbox system in Madrid and is the facility by which insurance companies are required to register for electronic notifications. All tax office correspondence shall be received electronically rather than by post.

This means that insurance companies that are required to register for IPT in Navarra should do so using the electronic mailbox. For insurance companies that are already registered and filing/settling IPT in Navarra, the electronic mailbox will need to be activated to receive tax authority correspondence. FiscalReps is progressing these matters on behalf of our clients.