The Valencian Generalitat reforms the notification decree of the ATV to eliminate the obligation to send a postal letter before including a taxpayer in the electronic system. The change aims to save the over 500,000 euros spent on paper in the last four years.
The Valencian Tax Agency (ATV) is preparing for a significant change in its communication system with taxpayers. The agency led by the Generalitat will no longer be required to notify by letter the inclusion of a taxpayer in its electronic notification system. The reform of the decree regulating this process is already in the public consultation phase and, according to sources from the Ministry of Finance, it pursues a dual objective: to streamline procedures and reduce public spending.
The cost of postal notifications has been one of the main drivers of the change. Between 2022 and 2025, the ATV has allocated around half a million euros to sending paper letters. Of that amount, over 170,000 euros correspond to communications that never reached their destination. Specifically, of the 62,204 notifications sent during that period, more than a third were unsuccessful, forcing the Administration to seek alternative addresses and, in many cases, to resort to notification by appearance.
The inefficiency of the current system is even more evident when considering the volume of legal entities interacting with the ATV. More than 190,000 entities have had some activity in the management system, but only 18% have managed to join the electronic notification census. The Generalitat estimates that, had the traditional procedure been applied to all of them, postal costs would have skyrocketed above one and a half million euros, and the costs of failed notifications would have exceeded half a million.
The reform currently being processed completely changes the logic of the process. With the new regulation, inclusion in the electronic notification census will occur automatically from the first electronic notification that is accepted or can be understood as rejected. That is, a prior paper step will no longer be necessary. According to the Ministry of Finance, "paper becomes residual" and it prevents a taxpayer from being excluded from the system merely for having rejected a postal communication.
However, entry into the census will not be irreversible. Individuals or entities that have been included ex officio may request their removal once the circumstances that motivated their inclusion cease to exist. To do this, they must submit an express request through the electronic headquarters of the Valencian Generalitat. The ATV will have two months to resolve it; if that period passes without a response, the taxpayer may consider their request granted due to positive administrative silence.
The reform also introduces a significant change for those who entered the system voluntarily but are now, due to their status, required to remain in it. The new text prevents the exit of those taxpayers who, although they accessed voluntarily, no longer meet the requirements to be subject to mandatory electronic notification. With this measure, the Generalitat aims to avoid legal loopholes and ensure the continuity of the system.
The decree has been in the public consultation period since last Saturday, and for 15 calendar days, interested parties can submit objections. Once approved, the change will provide relief both for public finances and for taxpayers, who will stop receiving unnecessary letters and will see their procedures with the Valencian Tax Agency expedited.
For taxpayers, the main practical novelty is that, from the entry into force of the reform, electronic notification will be the ordinary means, and paper will be relegated to exceptional cases where access to the system is not possible. Those already registered in the electronic headquarters of the Generalitat will not have to do anything; those included ex officio will receive their first notification electronically and, from then on, will automatically be part of the census.
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