At the AEAT level, there are “courtesy days”, for which the interested party indicates a period of 30 days during which no notifications are made; but this only applies to notifications within the scope of the AEAT. It is regulated by a specific rule (RD 1363/2010, of 29 October), and there is no equivalent to the rules of common administrative procedure of public administrations.
e-NOTUM does not cover the tax procedures of the AEAT, it is transparent for the recipients of the notifications and it would not make sense to allow it from the service because we do not interact with the interested parties (if we do not collect their consent for the practice of electronic notifications, we also do not inquire about courtesy days).
In this sense, if one considers that he can institute courtesy days in the scope of his proceedings, what he should do is collect the consent of the interested party on his part and, in such a case, refrain from practice the notification on the indicated days.
