Álava summons a taxpayer to appear before the Tax Inspection office

The Provincial Council of Álava, through the Treasury Directorate, has summoned a taxpayer to appear before the Tax Inspection Service to serve a notification of a hearing procedure. The announcement is published in the Official Gazette of the Historical Territory of Álava (BOTHA) number 104, dated September 11, 2026, and provides a period of 15 calendar days to appear.

The summons occurs because it has not been possible to carry out the notification for reasons not attributable to the administration, after the notification attempts required by regulation have been made. If the interested party does not appear within the specified period, the notification shall be deemed to have occurred for all legal purposes from the day following the expiration of the deadline.

Legal framework of the summons

The call is supported by Article 108 of the General Tax Foral Law of Álava, approved by Foral Law 6/2005, of February 28. This provision regulates notification by appearance when it is not possible to carry out personal notification at the interested party’s residence.

The announcement was signed in Vitoria-Gasteiz on September 4, 2026, by the head of the Tax Inspection Service, Gonzalo López-Huerta Martínez de Aragón, and falls within the Department of Treasury, Finance, and Budgets of the foral institution.

Appearance details

The taxpayer must report to the office of the Tax Inspection Service, at calle Samaniego 14-3º in Vitoria-Gasteiz, from 8:15 to 14:30 hours, Monday to Friday. The procedure details are as follows:

• Procedure: notification of hearing procedure.
• Taxpayer NIF: 72721572B.
• File: 2026/24395/1.
• Deadline: 15 calendar days from the day following the publication of the announcement in the BOTHA.

Consequences of failure to appear

The regulation establishes that, after the 15-day period has elapsed without the interested party or their representative having appeared, the notification shall be deemed to have occurred for all legal purposes from the day following the expiration of the specified deadline. This implies that the hearing procedure will be considered notified even if the taxpayer does not go to the office.

The appearance allows the interested party to know the content of the administrative act and to exercise their rights of allegation and defense in a timely and proper manner within the ongoing inspection procedure.

Relevance for taxpayers

This summons is a reminder of the importance of attending to notifications from the Alavese Provincial Treasury: failure to comply with the appearance deadline does not nullify the procedure, but rather activates notification via legal channels with full effect. Taxpayers who receive a summons of this type must appear within the deadline so as not to lose the opportunity to become aware of and appeal the acts notified to them.

Source: Official Gazette of the Historical Territory of Álava (BOTHA), no. 104, September 11, 2026, I - General Assemblies of Álava and Provincial Administration, page 1 (official reference: 2026-02573).