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In 2012, the Government of Spain approved a new regulation that included the specific obligation to provide information on assets and rights located abroad. The CJEU has issued a Judgment in which it analyzes the aforementioned regime in light, among others, of the right to free movement of capital enshrined in Community law.

It is possible that recently your company and also professional or business individuals have received a notice from the Tax Agency that a change will soon take place in the Enabled Electronic Address that will mean that notifications will no longer be received in the mailbox current and to be received in a different one.