El derecho del contribuyente a la relación electrónica con la administración tributaria

Under Spanish legislation, Law 11/2007, of 22nd June, on citizens’ electronic access to public services, establishes their relationship with the government through electronic means as a citizens’ right and as a correlative duty for the public authorities to be equipped with the necessary electronic equipment and systems to enable this right to be exercised. The acknowledgement of this right and the corresponding duties are thus the cornerstone of this law. Law 58/2003, of 17th December, which approves the General Tax Law (the Spanish taxation code) does not acknowledge this right for taxpayers, thereby making this the main change introduced by Law 11/2007. However, it must also be noted that the General Tax Law did acknowledge most of the rights and guarantees now provided under Law 11/2007. Furthermore, some of those already acknowledged in the latter can be traced back to regulations stipulated in the former. In addition, it is clear that there is a supplementary application of Law 11/2007 for issues not governed by the General Tax Law.