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Accessibility Statement

The Ministry of Finance is committed with making its websites accessible pursuant to Royal Decree 1112/2018, of 7 SeptemberOpen in new window, on accessibility of the websites and mobile applications of public sector (hereinafter, Royal Decree 1112/2018, of 7 September).

This accessibility statement applies to the website https://www.hacienda.gob.es, excluding embedded content from other domains.

Compliance Status

This website is partially in accordance with Royal Decree 1112/2018, of 7 September, due to the non-compliance with the aspects described below.

Non-accessible Content

The content detailed below is not accessible due to the following reasons:

  1. Non-compliance with Royal Decree 1112/2018 of 7 September:
    • Some images are not labelled or have generic alternative text [requirement 9.1.1.1 of UNE-EN 301549:2022, Non-textual content].
    • On some pages, the visual organisation of the content (headings, lists, tables or relationships between elements) is not correctly coded and does not have a text alternative, meaning that assistive technologies (such as screen readers) may not interpret it correctly. [requirement 9.1.3.1 of UNE-EN 301549:2022 on information and relationships].
    • On some pages, the text contrast with the background is not sufficient [requirement 9.1.4.3 of UNE-EN 301549:2022, Minimum contrast].
    • On some pages, text images have been used instead of text to convey information [requirement 9.1.4.5 of UNE-EN 301549:2022, Text images].
    • On some pages, the contrast of the buttons and menu options is not sufficient [requirement 9.1.4.11 of UNE-EN 301549:2022, Non-textual contrast].
    • On some pages, certain elements do not have keyboard focus; this means that the user does not know where they are navigating [requirement 9.2.1.1 of UNE-EN 301549:2022-03, Keyboard].
    • On some pages, content that is repeated on several pages cannot be omitted, such as the header or navigation menus [requirement 9.2.4.1 of UNE-EN 301549:2022, Avoid blocks].
    • In some documents, non-visible elements receive focus when navigating using the keyboard [requirement 9.2.4.3 of UNE-EN 301549:2022, Focus order].
    • There are links that do not clearly indicate their destination or purpose before clicking [requirement 9.2.4.4 of UNE-EN 301549:2022, Purpose of links].
    • The focus position is not always visible when navigating using the keyboard (the position is unknown for some elements when navigating using the keyboard) [requirement 9.2.4.7 of UNE-EN 301549:2022, Visible focus].
    • Some labels accompanying the controls do not have the same name [requirement 9.2.5.3 of UNE-EN 301549:2022, Label inclusion in name].
    • Some labels on buttons or other components are in a language other than the one used on the page [requirement 9.3.1.2 of UNE-EN 301549:2022, Language of the parts].
    • There are data entry fields with automatic error detection capabilities that do not identify where or how the error occurs [requirement 9.3.3.1 of UNE-EN 301549:2022, Error identification].
    • On some pages, user interface components such as form elements, links and script-generated components do not follow the structure recommended by the accessibility guidelines [requirement 9.4.1.2 of UNE-EN 301549:2022, Name, function, value].
    • There are pages on which assistive technologies will not be able to retrieve information from status messages, so they cannot be read by screen readers when they appear [requirement 9.4.1.3 of UNE-EN 301549:2022, Status messages].
    • There may be occasional editorial error on some web pages.
    • Algunas imágenes no están etiquetadas o tienen una alternativa textual genérica [requisito número 10.1.1.1 de la norma UNE-EN 301549:2022 Contenido no textual].
    • In some documents, the information, structure and relationships are not determined by software or do not have a text-based alternative [requirement 10.1.3.1 of UNE-EN 301549:2019, Information and relationships].
    • Some documents do not have at least one correct reading sequence defined by the program [requirement 10.1.3.2 of UNE-EN 301549:2022, Meaningful sequence].
    • In some documents, sequential keyboard navigation may not have a consistent order [requirement 10.2.4.3 of UNE-EN 301549:2022, Focus order].
    • There may be editorial errors in final documents. Specifically, there may be errors in documents containing graphics or complex tables, or in those that have been electronically signed before being checked for accessibility.
    • Some of the website’s support material (manuals, user guides, help pages or downloadable documents) may not be in a fully accessible format, which may make it difficult to read using assistive technology such as screen readers [requirement 12.1.2 of UNE-EN 301549:2022, Accessible documentation].
    • The documentation provided through user support and assistance services (for example, replies or documents sent via the help desk) may not be in a fully accessible format, which may make it difficult to read using assistive technology such as screen readers [requirement 12.2.4 of UNE-EN 301549:2022, Accessible documentation].
  2. Disproportionate burden: Not applicable.
  3. The content is not under the applicable law scope: 
    • There may be office documents in PDF and other formats published before 20 September 2018 that do not fully meet all accessibility requirements. Although efforts have been made to ensure that the majority of them do.
    • There may be third-party content that has not been created by the website operator or that is not under their control, such as office documents.
    • There may be pre-recorded files published before 20 September 2018 that do not fully meet all accessibility requirements.

Preparation of this Accessibility Statement

This statement was prepared on 17 July 2026.

The method used to prepare this statement was a self-assessment carried out by the company Everycode S.L. on 30 June 2026.

Last review of the Statement: 17 July 2026.

Remarks and contact details

You may send communications on accessibility requirements (section 10.2.a) of Royal Decree 1112/2018, of 7 September), including, but not limited to:

  • Informing of any possible infringement by this website.
  • Communicating other access difficulties to the content.
  • Making any other request or improvement suggestion regarding the website accessibility.

By means of the following:

You may also request in an accessible format information that does not comply with the accessibility requirements, either for being excluded or for being exempted due to disproportionate burden; or make a complaint for non-compliance with the accessibility requirements. Link to the procedure for requesting accessible information and complaintsOpen in new window in article 12 of Royal Decree 1112/2018, of 7 September

Communications, requests for accessible information and complaints should be addressed to the Subdirectorate General for Coordination of Information, Data, Web Services and Transparency (General Technical Secretariat), as the unit responsible for the contents of this website.

Application Procedure

Through this procedure, you may file a complaint in order to find out and oppose the reasons for the rejection of an application for accesible information or complaint, urge the adoption of the appropriate measures in the event of disagreement with the decision taken, or expose the reasons why you believe the answer does not comply with the relevant requirements.

Link to the complaint procedureOpen in new window, which should lead to the Subdirectorate General for Coordination of Information, Data, Web Services and Transparency, as Unit responsible for accessibility in this Ministry or, in case the complaint relates to an action of said Unit, to the superior Unit.

Optional content

The currently displayed version of this website is from July 2015 and, on that date, the review of the accessibility level effective at that time.

From such date, partial daily reviews of the new or modified web content are carried out, both on templates and final published documents and pages, for the purpose of ensuring compliance with the accessibility requirements established by the UNE-EN 301549:2019 standard, considering the exceptions in Royal Decree 1112/2018, of 7 September.

In addition, this website is reviewed by the Electronic Accessibility Observatory (OAW, as per the Spanish initials), and the last review took place in June 2022.

The following measures are adopted, among others, in order to make accessibility easier:

  • Use of alternative texts in images
  • The links offer details on the function or destination of the hyperlink
  • Use of W3C Standarts: XHTML 1.0, CSS 3.0, WAI AA.

You can check on the Legal Notice page which browsers and versions this website is optimized for.

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