Development of tax actions and procedures through digital systems (videoconference or similar)

The first final provision of Royal Decree-Law 22/2020, of 16 June, which regulates the creation of the COVID-19 Fund, introduces amendments to Articles 99 and 151 of the General Tax Act, to enable the use of digital systems that establish two-way and simultaneous image and sound communication and visual, auditory and verbal interaction between the Administration and the taxpayers.

The Tax Agency will determine the use of these systems, requiring the consent of the taxpayer regarding their use, date and time.

  •  Real Decreto-ley 22/2020, de 16 de junio,

    por el que se regula la creación del Fondo COVID-19 y se establecen las reglas relativas a su distribución y libramiento. Disposición final primera.

     (BOE, 17-junio-2020)