{"id":892,"date":"2026-02-23T13:40:53","date_gmt":"2026-02-23T13:40:53","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=892"},"modified":"2026-03-09T12:54:16","modified_gmt":"2026-03-09T12:54:16","slug":"notificaciones-invalidas","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/notificaciones-invalidas\/","title":{"rendered":"Notificaciones inv\u00e1lidas"},"content":{"rendered":"<p>Las\u00a0notificaciones\u00a0son un dolor de cabeza para Hacienda. Muchos son los procedimientos en que, teniendo raz\u00f3n en el fondo de la cuesti\u00f3n, quedan anulados por\u00a0<strong><a href=\"https:\/\/www.danielgimenezmartinez.com\/gane-los-pleitos-hacienda-errores-formales\/\" target=\"_blank\" rel=\"noopener noreferrer\">errores formales<\/a><\/strong>. Entre ellos, los relativos a defectos en las\u00a0notificaciones marchan a la cabeza.<\/p>\n<p>En el caso de las\u00a0<strong><a href=\"https:\/\/www.danielgimenezmartinez.com\/certificado-electronico-relacionarse-hacienda-obtenerlo\/\" target=\"_blank\" rel=\"noopener noreferrer\">notificaciones electr\u00f3nicas<\/a><\/strong>\u00a0obligatorias, la Administraci\u00f3n est\u00e1 obligada a notificar previamente, en papel, el inicio de dicha obligaci\u00f3n.<\/p>\n<p>Pues bien, los tribunales acaban de dar la raz\u00f3n a una Sociedad a la que se le realiz\u00f3 un primer intento de\u00a0<a href=\"https:\/\/www.alfonsea.com\/nulidad-falta-notificacion-del-inicio-del-procedimiento\/\" target=\"_blank\" rel=\"noopener noreferrer\"><strong>notificaci\u00f3n<\/strong><\/a>\u00a0en el domicilio, resultando fallido por \u00abausente\u00bb. Posteriormente, se le realiz\u00f3 un segundo intento que tambi\u00e9n result\u00f3 fallido, pero esta vez por \u00abdesconocido\u00bb. En un tercer intento, se hace cargo de la\u00a0notificaci\u00f3n\u00a0una persona que se identifica mediante unas siglas.<\/p>\n<p>Mucho tiempo despu\u00e9s, el contribuyente descarga dicha\u00a0notificaci\u00f3n\u00a0electr\u00f3nicamente y recurre aduciendo que la persona que la recogi\u00f3 era ajena a la Sociedad, sin ning\u00fan tipo de relaci\u00f3n laboral o mercantil, y que en el acuse de recibo no figuraba ni la condici\u00f3n del firmante ni el sello de la empresa. Por tanto, la\u00a0notificaci\u00f3n\u00a0fue realizada defectuosamente y no lleg\u00f3 a conocimiento del administrador.<\/p>\n<p>Pues bien, los tribunales opinan que la finalidad de cualquier\u00a0notificaci\u00f3n\u00a0es que el acto llegue al conocimiento del destinatario. El defecto en la misma puede provocar\u00a0indefensi\u00f3n\u00a0material, vulnerando el derecho a la tutela judicial efectiva del contribuyente. Pues bien, como la persona que recogi\u00f3 la\u00a0notificaci\u00f3n\u00a0no se identific\u00f3 correctamente, se ha producido un incumplimiento formal sustancial que la invalida y, con ello, el acto. A ello, debe sum\u00e1rsele la incongruencia de Correos, indicando ausente y desconocido al mismo domicilio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Las\u00a0notificaciones\u00a0son un dolor de cabeza para Hacienda. Muchos son los procedimientos en que, teniendo raz\u00f3n en el fondo de la cuesti\u00f3n, quedan anulados por\u00a0errores formales. Entre ellos, los relativos a defectos en las\u00a0notificaciones marchan a la cabeza. En el caso de las\u00a0notificaciones electr\u00f3nicas\u00a0obligatorias, la Administraci\u00f3n est\u00e1 obligada a notificar previamente, en papel, el inicio de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":893,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notificaciones inv\u00e1lidas<\/title>\n<meta name=\"description\" content=\"Las\u00a0notificaciones\u00a0son un dolor de cabeza para Hacienda. 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