SUMA – Mandatory notifications

Quite some time ago, to be precise the 1st of March, 2017, and in accordance with the Law 39/2015, dated the 1st of October, on common administrative procedures of the public authorities, SUMA, the Municipal Tax Management Agency, made it mandatory to communicate with legal entities (among others) through electronic means.

We would therefore like to remind you that it is important to check the SUMA online office on a weekly basis to see if it has issued any notifications or messages.


  • The Online SUMA Office can be accessed using the digital signature certificate that is issued by the Fábrica Nacional de Moneda y Timbre (the Royal Mint of Spain) (which is the same as the one used to access the Online Office of the AEAT Spanish Tax Agency).
  • If the notification has been in your electronic mailbox for ten days without the content of such being accessed it shall be assumed that the notification has been rejected and the time period to respond to this shall begin.

This could mean, for example, that the notification about a payment might become final if the time periods to present claims or file appeals or complaints expire, and therefore it cannot be appealed, even if there are mistakes in the payment.

Moreover, penalties might be imposed for ignoring notifications and messages and, in the case of paying bills, interest on arrears and/or surcharges might also be imposed.

  • Bear in mind that SUMA does not have to send you an email informing you about a new notification or message for the notifications or messages to be valid; the mailbox therefore has to be checked at least once a week, regardless of whether you receive an email about the new notification or not.

Way to access notifications and messages online

1. –

2. – Online Office

3. – Electronic notifications pending signature

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