In accordance with the provisions of Article 38 of Law 40/2015, of 1 October, an electronic office is defined as an electronic address available to the public via telecommunications networks. All actions and formalities pertaining to procedures or services that necessitate the identification of the Public Administration, and, where applicable, the identification or electronic signature of interested parties, shall be conducted via this electronic office. This process ensures that the ministry meets the requirements set out in Law 39/2015, of 1 October, on the Common Administrative Procedure of Public Administrations.

This is a message for citizens, companies and other public administrations or bodies that interact with the Ministry via the Internet.

You can initiate an administrative procedure, monitor the status of your files, receive electronic notifications and perform procedures that previously required in-person interaction.

E-government sites are distinct from portals and other government online platforms. There are several factors that to ascertain with certainty that they are on an online portal and not in another type of online environment:

• They have a specific address and is available under the domain '.gob.es'.
• The website is authenticated with a qualified certificate that can be verified by the public. This certificate identifies the website and ensures that no one has impersonated their pages.
• Portal creation is subject to formal requirements and, due to this, is subject to special conditions of security, accountability and accessibility.
• They collect general mandatory information and a series of minimum functionalities, as set out in articles 10 and 11 of Royal Decree 203/2021, of 30 March, which approves the Regulation on the action and functioning of the public sector by electronic means

Please be advised that procedures carried out via the Online Portal are considered to be as valid as those carried out in person.

Please be assured that all communication between you and Online Portal is secure. All information is transmitted in encrypted form, and electronic certificates are provided to guarantee the identity of both parties. Any personal data you send via the Internet is encrypted. Once stored on our systems, we use the necessary means to protect it in compliance with the Organic Law on Data Protection.

You can access the electronic office and carry out procedures from anywhere, 24 hours a day, 365 days a year. Please be advised that any procedures carried out on non-working days will be deemed to have been carried out on the first following working day.

To access the Ministry's Online Portal, please navigate to the homepage and select the following link:

• Procedures
• Information and Services to the Public

To proceed with any procedure, you are required to use the standard authentication systems in place within public administrations.

For the purpose of calculating deadlines in any procedure, the official date and time of the Headquarters shall be those legally valid. This is not the case for the equipment from which the procedure is carried out. Please be advised that the completion time of the procedure will be taken into account, in other words when the member of the public signs the application and/or documents and obtains the corresponding receipt from the Registry. By way of illustration, let us suppose that we are dealing with an administrative procedure with a deadline of 20 September. If you start filling in your application at 23:50 hours but do not complete it by 00:10 hours the following day, you will be out of time.

Please be advised that processes completed on non-working days will be deemed to have been made on the first following working day.

In the event of an unplanned outage, a notice will be posted on the website's homepage.

The electronic office shall contain information on any technical incident that occurs and renders the ordinary operation of the corresponding system or application impossible. It shall also contain details of any extension of the unexpired deadline that has been agreed by the competent body due to such circumstances.

An electronic signature is a set of data that enables the signatory to be identified in the same way as a handwritten signature.

The electronic signature with digital certificate that both the ministry and you will use in the electronic office also guarantees the integrity of the signed documents. The original signed document does not undergo subsequent modifications, since, if this were the case, the signature validation would give a negative result and it would be rejected.

Neither identification nor secure authentication need be provided when accessing electronic sites. The navigation of the website is identical to that of any other website.

Identification and authentication is only required when you wish to carry out a procedure or service through the site.

Electronic identification with Public Administrations can be carried out through the following systems:

1. Systems based on qualified electronic certificates for electronic signatures issued by providers included in the Trusted List of Certification Service Providers.
2. Systems based on qualified electronic certificates of electronic seal issued by providers included in the Trusted List of Certification Service Providers.
3. Agreed password systems, as well as any other system that the Public Administrations consider valid, under the terms and conditions established, provided that they have a prior registration as a user that guarantees their identity, subject to prior authorisation by the General Secretariat for Digital Administration of the Ministry of Digital Transformation and the Civil Service. It may only be refused on grounds of public security, subject to a binding report from the State Secretariat for Security of the Ministry of the Interior.

Public administrations shall ensure that the use of one of the systems provided for in points (a) and (b) is possible for any procedure, notwithstanding the fact that one of the systems provided for in point (c) may be used for the same procedure.  

The following actions shall require the use of a signature:

• Making applications.

• Submitting responsible declarations or communications.

• Filing appeals.

• Withdrawing actions.

• Waiving rights.

An electronic certificate is a document issued and signed by a certification authority that identifies a person (natural or legal) and links them to a key pair. A certificate contains the following information:

• Certificate holder identification (Certificate holder’s name, NIF, e-mail, etc.).

• Certificate’s distinctive features: serial number, issuing entity, date of issue, period of validity of the certificate, etc.

• A key pairing: public and private.

• This is the digital signature of the certificate, which is linked to the key of the Certification Authority (CA) that issued it.

This Electronic Office uses the @firma platform, provided by the General State Administration, for the validation of certificates.

Further information: @Firma platform 

To obtain a comprehensive list of the providers accepted by this platform, kindly refer to the @firma certification service providers document

There are two main types of certificates that can be obtained, depending on the medium in question:

• A software certificate is a digital file that is stored on a computer or server. One such example is the natural person certificates issued by the FNMT as part of the CERES project.

• In this instance, the electronic certificate is stored on a cryptographic card. For example, the DNI electrónico.

The DNI electrónico already has a built-in electronic certificate. Additionally, a certificate can be obtained by contacting any of the certifying authorities recognised by the General State Administration, which can be consulted via the link on this portal Fabrica Nacional de Moneda y Timbre (FNMT)

It depends on the certificate used. In the case of card certificates, such as the electronic DNI, the relevant documentation is available to citizens on the DNI Portal of the National Police Force. If you use a software certificate, such as that of the FNMT, you should check its website.

It is possible to have more than one certificate on your computer. When you wish to use one, you will be prompted to select the appropriate certificate.

The format used is PDF, a widely used open standard. It is uncommon for DOCX and ODF formats to be used concurrently, except in instances where there are compelling reasons to do so. In such instances, the public is at liberty to use either of the two options at their discretion.

There are 12 electronic offices under the auspices of the Ministry of Finance.

Electronic offices linked to the General State Administration’s electronic General Access Point (PAGe), but with an independent website

• Ministry of Finance Online Central Portal

• General Directorate for Taxation Online Portal

• Cadastre e-Office

• Economic-Administrative Courts Online Portal

• Tobacco Market Commission E-Site

Electronic offices linked to the General State Administration’s electronic General Access Point (PAGe) but hosted on the website of the Central Electronic Office of the Ministry of Finance

• Secretariat-General for European Funds Online Portal

• Institute for Fiscal Studies Online Portal

• General Comptroller of the State Administration Online Portal

• Central Administrative Court for Contractual Appeals Online Portal

Independent electronic offices

• Electronic Headquarters of the Tax Agency

• E-Office of the Fábrica Nacional de Moneda y Timbre (Spanish Mint) 

• Electronic offices of the Independent Authority for Fiscal Responsibility (AIReF) 

The Ministry's Central Online Portal provides information and access to all procedures and services within the remit of this Department:

• Browse the search engine by subject or free search text.
• Please indicate the online portal of the body responsible for the administrative procedure.
• Another potential option is to arrange a consultation at the General Access Point Office.

Information on the State Tax Administration Agency (AEAT).

For further information or clarification, please contact the AEAT on +34 901 33 55 33 (also accessible on +34 91 554 87 70) between the hours of 9:00 and 19:00 (CEST/CET), or visit an AEAT Administration or Delegation by making an appointment via the telephone numbers +34 901 200 351 or +34 91 290 13 40. Alternatively, you can find further information on the Tax Agency's website: https://sede.agenciatributaria.gob.es/

Further assistance and information on debt and collection can be obtained from the Collection Call Centre (REC@T) on +34 91 553 68 01 or +34 901 200 350 from Monday to Friday, 09:00 to 14:00 (CEST/CET). You will be assisted by an operator with expertise in this area, who will be able to assist you with debt, deferral, embargo, payment and document-related queries.

The REC@T collection telephone service offers the following assistance and information procedures and actions:

• Telephone debt repayments / Generating payment documents.

• Request for deferment/fractionation of payment of enforced debts.

• Completed request for information regarding the direct debit bank account for the deferment or payment in instalments of debts.

• Modified direct debit account for payment deferment or instalment payment requests and agreements.

• Request for debt offsetting in enforcement proceedings involving tax credits.

• Information and consultation on enforced debts.

• Information and consultation on the procedures for the seizure of current accounts, salaries, wages, pensions, credits, vehicles and tax refunds, as well as the generation of income documents.

Furthermore, the following procedures can be carried out electronically: payment, deferment and consultation. Please refer to the following link for details: Tax Agency: Procedures:  payment, deferral and consultation - Debt repayments

Consultations on the Directorate-General for Taxation.

The procedure for submitting tax queries can be accessed via the following link: Submission of tax enquiries.

Furthermore, to ascertain the status of your application, you are required to utilise the identical generic form as previously outlined, the body code as delineated in the instructions set forth in point 5, and to indicate the individual registration number or code that was provided at the inception of this procedure.

Queries on Auto-signature.

Please direct any queries or comments regarding the auto-signature application to the contact form: Contact Inbox

Questions on how to obtain the Digital Signature

To obtain the electronic signature, please contact CERES (Spanish Certification) via the following link: CERES - CERES (fnmt.es)

Further information on this topic can be found via the link to the Digital Signature portal: Portal Signature - General Public (firmaelectronica.gob.es)

Consultations on internet-based fraud, including scams, swindles and other forms of deception

In the event that you are a victim of any crime carried out online, please file a complaint with either of the two email addresses provided below:

• fraude.internet@policia.es

• delitostelematicos@guardiacivil.org

• >General Electronic Registry

• Mi carpeta ciudadana

• DNI Electrónico

• Digital Signature

• Electronic Certificate

Should you wish to make an enquiry or suggestion regarding the content or services offered through the electronic sites, you are invited to do so via the contact mailboxes, which should be visible on each site.

In contrast, should you wish to submit a formal suggestion or complaint of a general nature, you will find a link to an electronic application form available at all offices, which will enable you to submit your complaint or suggestion electronically.