So-called “paperless administration” is here to stay, even more so in the specific field of tax administration; in the Spanish case, specifically in relation to the AEAT (State Tax Administration Agency), digitalization has spread significantly in the area of assistance and information to tax-obligated persons in the exercise of their rights and fulfillment of their obligation, with respect to the development of diverse tributary acts and procedures, as well as the progressive implementation of automatized tax resolutions, in addition to the practice of electronic notifications. All of this is analyzed in this work from a critical perspective, displaying clearly positive aspects of this path as well as other aspects not so favorable for citizens.