Is It Legal to Avoid Tax Collection Notices by Making Yourself Unreachable?

Is it Possible to Avoid Notification if You are Untraceable?

When the recipient of a notification is not traceable, how does the judicial officer behave? Concealing one’s residence and making oneself untraceable may seem like a great idea to those who expect to receive judicial acts or tax notices, but are we really sure that by hiding, notification can be avoided? Is this behavior legal?

Creating a Fictitious Residence to Avoid Notifications

Some individuals go as far as creating a fictitious residence to avoid being found.
Taking up residence where one does not actually live may seem like a brilliant idea for those looking to evade notifications.
However, if the recipient is never present at the stated address, the judicial officer will not be able to deliver the notification, as it cannot simply be inserted into the mailbox.
Problem solved? Not quite.

After several unsuccessful attempts to deliver the notification, the mail carrier leaves a notice of availability, confirming the attempt to deliver the notification while the recipient was absent.

Ignoring the availability notice and not collecting the notification will lead to its effects taking place nonetheless.
Every citizen is legally obligated to provide both their residence and domicile to ensure constant traceability.
Failing to collect the mail after the availability notice results in being considered informed individuals after the 10-day period for judicial acts and 30 days for registered mail has elapsed.

It should also be noted that declaring a fictitious residence (where one does not actually live) not only prevents the delivery of acts and notices but also constitutes the crime of ideological falsehood committed by a private individual in a public document, carrying penalties.

Removing Your Name to Avoid Being Found

Not placing your name on the intercom does not violate any laws, as there is no obligation to display your surname.
Conversely, removing your name from the mailbox is illegal.

The mailbox must display the name and surname to allow the mail carrier (or anyone else) to deliver communications.
Although this behavior is illegal, there are no specific penalties for non-compliance.
Therefore, anyone wishing to remain untraceable can freely remove their name from the mailbox, effectively opting out of receiving their correspondence, without facing any sanctions.

Is a Notification Valid for an Untraceable Person?

If the recipient of a judicial act or a tax notice becomes untraceable, this alone is not enough to avoid consequences.
The judicial officer tasked with delivering the act must discover the exact address of the recipient by all means necessary.
Once the precise address is found, if there is no response at the intercom, a copy of the act is deposited in the municipality of the last residence.
From the twentieth day onwards, the notification is considered executed in any case, even if the recipient has become untraceable.