On October 2, 2015, it was published in the State official newsletter (BOE) Law 39/2015 of Common Administrative Procedure (hereinafter Law 39/2015), which will enter into force the year following its publication in said Bulletin. That is, next Sunday, October 2, 2016. With the entry into force of this new Law 39/2015, the Law in force so far, Law 30/1992 of the Legal Regime of Public Administrations and Administrative Procedure will be repealed. Common (hereinafter, LRJPAC).
Another of the novelties introduced by Law 39/2015, which also affects the tax area, is in relation to the consideration of Saturdays as non-working days for the purposes of the deadlines that bind the competent Public Administrations for the processing of matters , as well as individuals interested in these procedures. This is established in section 2 of article 30 of the new Law, which provides: “2. Provided that by law or in the law of the European Union no other calculation is expressed, when the deadlines are indicated by days, it is understood that these are skillful, excluding Saturdays, Sundays and holidays." Unlike article 48 of the LRJPAC, which excluded only “Sundays and holidays".
This measure has been taken by the legislator to try to unify, in this way, the calculation of deadlines both in the judicial and administrative fields. Therefore, from next Sunday, October 2, 2016, the calculation of the deadlines in the administrative field (and therefore in the tax), will be counted as follows:
If we receive a notification from the Tax Agency, dated October 6, 2016 (Thursday), in which they give us a period of 10 days to answer, this will be the way we will count the given period:
As you can see, for the calculation of the term, Saturdays, Sundays, and holidays are not taken into account (as in the example on October 12, Hispanic Day).
Ultimately, As of October 2, 2016, we have more days to meet the notifications received by the Tax Agency.
