{ "url": "https://sede.agenciatributaria.gob.es", "auditedAt": "2026-07-22T20:33:53.771Z", "mode": "report", "status": "completed", "statusDetail": "Coverage-complete report-only audit across six representative public paths. Authenticated submission/payment and personal-account states were not entered because they require user credentials and consequential real-world actions; public task discovery, search, registration routing, and recovery were covered.", "page": { "appType": "mpa", "framework": "Server-rendered MPA with Bootstrap-style shared shell and legacy first-party JavaScript", "notes": "Representative set covers landing, topic/listing, task routing, contact/support, search results, and 404 recovery. Not covered: authenticated personal area, real tax submission/payment, and every tax-topic page because those require credentials/consequential actions or repeat the sampled templates." }, "evidenceUsed": [ "screenshot", "dom", "evaluate-probe", "layout-metrics", "trace", "har", "discoverability", "headers", "cookies", "trackers", "images", "secrets", "lighthouse", "heap-summary", "raw-http robots/sitemap" ], "guidanceConsulted": [ "accessibility", "dark-mode", "same-document-transitions", "shrinking-header-on-scroll", "declarative-dialog-popover-control", "fluid-scaling", "forms", "performance", "html", "security", "privacy", "stabilize-reactive-state", "translator", "validate-input-after-interaction", "deliver-optimized-decorative-images", "webmcp", "manage-recurring-intervals", "deprioritize-background-fetches" ], "artifacts": [ { "type": "screenshot", "path": "evidence/home-desktop.png", "caption": "Full landing page, desktop", "condition": "desktop", "findingIds": [ "F03" ] }, { "type": "screenshot", "path": "evidence/home-mobile.png", "caption": "Full landing page at narrow viewport", "condition": "viewport: 360x800", "findingIds": [ "F05" ] }, { "type": "screenshot", "path": "evidence/home-dark.png", "caption": "Landing page under dark preference", "condition": "prefers-color-scheme: dark", "findingIds": [ "F01" ] }, { "type": "screenshot", "path": "evidence/home-forced-colors.png", "caption": "Landing page under forced colors/high contrast", "condition": "forced-colors: active", "findingIds": [] }, { "type": "layout", "path": "evidence/home-mobile-layout.json", "caption": "Narrow-layout overflow, CLS, and long-task observations", "condition": "viewport: 360x800", "findingIds": [ "F08" ] }, { "type": "trace-summary", "path": "evidence/home-trace-summary.json", "caption": "Compact load trace metrics", "condition": "load", "findingIds": [ "F07" ] }, { "type": "trace", "path": "evidence/home-trace.json", "caption": "DevTools performance trace", "condition": "load", "findingIds": [] }, { "type": "har-summary", "path": "evidence/home-summary.json", "caption": "Compact network delivery analysis", "condition": "load", "findingIds": [ "F09", "F10", "F19", "F23" ] }, { "type": "har", "path": "evidence/home.har", "caption": "HAR 1.2 network capture", "condition": "load", "findingIds": [ "F09", "F10", "F19", "F23" ] }, { "type": "discoverability", "path": "evidence/home-discoverability.json", "caption": "Raw HTML versus rendered content coverage", "condition": "JavaScript and no-JavaScript", "findingIds": [] }, { "type": "screenshot", "path": "evidence/home-discoverability-rendered.png", "caption": "Rendered browser view", "condition": "JavaScript enabled", "findingIds": [] }, { "type": "screenshot", "path": "evidence/home-discoverability-crawler.png", "caption": "Crawler/no-JavaScript view", "condition": "JavaScript disabled", "findingIds": [] }, { "type": "lighthouse", "path": "evidence/home-lighthouse.json", "caption": "Lighthouse 13.4.1 result", "condition": "mobile throttling", "findingIds": [ "F07", "F08", "F10", "F11", "F13", "F14", "F15" ] }, { "type": "other", "path": "evidence/lighthouse-summary.json", "caption": "Compact Lighthouse findings and metrics", "condition": "mobile throttling", "findingIds": [ "F07", "F08", "F10", "F11", "F13", "F14", "F15" ] }, { "type": "other", "path": "evidence/home-headers.json", "caption": "Security response-header audit", "condition": "load", "findingIds": [ "F18", "F20" ] }, { "type": "other", "path": "evidence/home-cookies.json", "caption": "Cookie security/privacy audit", "condition": "load", "findingIds": [ "F18", "F19" ] }, { "type": "other", "path": "evidence/home-trackers.json", "caption": "Third-party tracker enumeration", "condition": "load", "findingIds": [ "F18", "F19" ] }, { "type": "other", "path": "evidence/home-images.json", "caption": "Image optimization and accessibility inventory", "condition": "load", "findingIds": [ "F08", "F13", "F22", "F23" ] }, { "type": "dom", "path": "evidence/home-dom.json", "caption": "Rendered home DOM and computed styles", "condition": "desktop", "findingIds": [ "F04", "F05", "F09", "F12" ] }, { "type": "other", "path": "evidence/css-feature-summary.json", "caption": "Shared CSS modern-feature/static summary", "condition": "stylesheet", "findingIds": [ "F01", "F02", "F03", "F06", "F21" ] }, { "type": "other", "path": "evidence/route-metadata.json", "caption": "Metadata across representative routes", "condition": "multiple routes", "findingIds": [ "F15", "F16", "F17", "F21" ] }, { "type": "other", "path": "evidence/robots.txt", "caption": "robots.txt response", "condition": "crawler", "findingIds": [ "F15", "F16", "F17", "F21" ] }, { "type": "other", "path": "evidence/sitemap.xml", "caption": "Missing sitemap response body", "condition": "crawler", "findingIds": [ "F15", "F16", "F17", "F21" ] }, { "type": "other", "path": "evidence/home-motion.json", "caption": "Reduced-motion animation probe", "condition": "prefers-reduced-motion: reduce", "findingIds": [] }, { "type": "other", "path": "evidence/home-recon.json", "caption": "Route, structure, and platform recon probe", "condition": "desktop", "findingIds": [ "F04", "F05", "F09", "F12" ] }, { "type": "other", "path": "evidence/home-platform-focus.json", "caption": "Programmatic focus visibility probe", "condition": "keyboard focus", "findingIds": [] }, { "type": "other", "path": "evidence/home-form.json", "caption": "Search form markup probe", "condition": "desktop", "findingIds": [] }, { "type": "other", "path": "evidence/heap-comparison-summary.json", "caption": "Baseline versus ten-cycle menu heap comparison", "condition": "10 menu cycles", "findingIds": [] }, { "type": "other", "path": "evidence/memory-metrics.json", "caption": "In-page heap and DOM count delta", "condition": "10 menu cycles", "findingIds": [] }, { "type": "screenshot", "path": "evidence/irpf-mobile.png", "caption": "IRPF listing archetype", "condition": "viewport: 360x800", "findingIds": [] }, { "type": "screenshot", "path": "evidence/registro-mobile.png", "caption": "Registration journey entry", "condition": "viewport: 360x800", "findingIds": [] }, { "type": "screenshot", "path": "evidence/contact-mobile.png", "caption": "Contact/support archetype", "condition": "viewport: 360x800", "findingIds": [] }, { "type": "screenshot", "path": "evidence/search-mobile.png", "caption": "Completed search-results flow", "condition": "viewport: 360x800", "findingIds": [ "F06" ] }, { "type": "screenshot", "path": "evidence/404-mobile.png", "caption": "Unknown-route recovery state", "condition": "viewport: 360x800", "findingIds": [] } ], "config": { "loaded": false }, "coverage": { "catalogVersion": "modern-web-guidance@0.0.172", "catalogChecksum": "sha256:78ccfdb2d483f4c57d9dafed80fd86c6265585a56457c8dcfddc254b80fb44d7", "expected": 58, "recorded": 58, "judged": 58, "blocked": 0, "notRun": 0, "missing": 0, "unknown": 0, "duplicates": 0, "complete": true }, "checkOutcomes": [ { "principleId": "respect-user-preferences", "checkId": "respects-color-scheme", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The dark-emulated screenshot remains the same white surface as light mode; computed `color-scheme` is `normal`, and the 339 KB stylesheet has zero prefers-color-scheme rules.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-dark.png", "evidence/css-feature-summary.json" ], "findingIds": [ "F01" ] }, { "principleId": "respect-user-preferences", "checkId": "respects-reduced-motion", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Under reduce emulation matchMedia was true, no active animations remained, and the stylesheet contains 26 reduced-motion rules.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-motion.json" ] }, { "principleId": "respect-user-preferences", "checkId": "respects-contrast", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The forced-colors/high-contrast screenshot retained visible text, controls, icons, and boundaries; Lighthouse contrast passed.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-forced-colors.png" ] }, { "principleId": "implement-natural-interactions", "checkId": "view-transitions", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "CSS inspection found zero view-transition rules across the shared stylesheet; this MPA changes between core routes without cross-document transition styling.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/css-feature-summary.json" ], "findingIds": [ "F02" ] }, { "principleId": "implement-natural-interactions", "checkId": "scroll-driven-animations", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "No scroll-linked visual effect was present, and CSS inspection found no scroll timelines; therefore no main-thread scroll-animation anti-pattern was observed.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/css-feature-summary.json" ] }, { "principleId": "implement-natural-interactions", "checkId": "physical-gestures", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The observed pages rely on native scrolling and links; the carousel exposes explicit previous/next controls and does not replace platform scrolling with custom pointer handling.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-mobile.png" ] }, { "principleId": "provide-guided-navigation", "checkId": "scroll-state-aware-chrome", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The 6,259 px home page uses static header/navigation chrome; CSS inspection found no scroll-state queries or scroll-timeline support.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-desktop.png", "evidence/css-feature-summary.json" ], "findingIds": [ "F03" ] }, { "principleId": "provide-guided-navigation", "checkId": "anchored-positioning", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "DOM inspection shows dropdown/collapse controls but no popover, anchor-name, position-anchor, or position-try usage in the shared shell.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json" ], "findingIds": [ "F04" ] }, { "principleId": "provide-guided-navigation", "checkId": "directs-attention", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Breadcrumbs, section headings, descriptive link text, highlighted focus rings on links, and clear search-result highlighting preserve orientation across representative routes.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/irpf-mobile.png", "evidence/registro-mobile.png", "evidence/contact-mobile.png", "evidence/search-mobile.png" ] }, { "principleId": "maximize-content-reduce-noise", "checkId": "no-intrusive-interruptions", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Desktop and mobile load screenshots show content immediately with no modal, consent wall, interstitial, or content-obscuring banner.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-desktop.png" ] }, { "principleId": "maximize-content-reduce-noise", "checkId": "semantic-dismissible-primitives", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The rendered shell has zero dialog/popover elements; mobile footer disclosures are buttons wired through data-toggle collapse rather than details, and menus use custom dropdown markup.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json", "evidence/home-mobile.png" ], "findingIds": [ "F05" ] }, { "principleId": "maximize-content-reduce-noise", "checkId": "reduced-chrome", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Screenshots show a compact shared header and content-led cards/lists; the mobile shell gives most of the viewport to task content.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-mobile.png" ] }, { "principleId": "adapt-to-the-form-factor", "checkId": "responsive-no-horizontal-scroll", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "At 360x800 the layout primitive reported scrollWidth=clientWidth=360 and zero horizontal overflow; all representative mobile screenshots reflow.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-mobile-layout.json", "evidence/home-mobile.png" ] }, { "principleId": "adapt-to-the-form-factor", "checkId": "component-level-responsiveness", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The 339 KB shared stylesheet contains zero `@container` rules; reusable cards and result/filter components are therefore coupled to global breakpoints.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/css-feature-summary.json", "evidence/search-mobile.png" ], "findingIds": [ "F06" ] }, { "principleId": "adapt-to-the-form-factor", "checkId": "input-modality-aware", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Primary controls are usable by touch/keyboard; sampled account/menu targets are 42–52 px high and many links expose a 3.2 px yellow focus ring. A narrower focus defect is recorded separately.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-platform-focus.json" ] }, { "principleId": "support-core-task-success", "checkId": "clear-purpose-and-primary-action", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Home search, prominent task cards, and route-specific H1/copy make the next action clear on home, IRPF, registration, contact, and search.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-desktop.png", "evidence/irpf-mobile.png", "evidence/registro-mobile.png", "evidence/contact-mobile.png", "evidence/search-mobile.png" ] }, { "principleId": "support-core-task-success", "checkId": "primary-flow-completion", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The representative public search journey completed from query to 32,919 categorized results with filters; registration routes expose clear next-step choices.", "pathIds": [ "search", "registro", "not-found" ], "artifacts": [ "evidence/search-mobile.png", "evidence/registro-mobile.png" ] }, { "principleId": "support-core-task-success", "checkId": "clear-system-state-and-recovery", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The search shows query/results/filter state and the unknown-route test presents a clear 404 with “Comunicar incidencia” plus Home recovery.", "pathIds": [ "search", "registro", "not-found" ], "artifacts": [ "evidence/search-mobile.png", "evidence/404-mobile.png" ] }, { "principleId": "be-fast-and-stable", "checkId": "good-core-web-vitals", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Lighthouse measured LCP 11.1 s, FCP 4.2 s, Speed Index 7.1 s, and CLS 0.154 (performance 0.54); an independent trace measured LCP 5.22 s and FCP 3.67 s.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-trace-summary.json" ], "findingIds": [ "F07" ] }, { "principleId": "be-fast-and-stable", "checkId": "visual-stability", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Lighthouse recorded CLS 0.154 with two shift clusters; 11 of 12 images lacked explicit dimensions, while a separate mobile layout observation still recorded CLS 0.022 after waiting.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-mobile-layout.json", "evidence/home-images.json" ], "findingIds": [ "F08" ] }, { "principleId": "be-fast-and-stable", "checkId": "efficient-main-thread", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Trace recorded zero long tasks and 0 ms total blocking time; Lighthouse TBT was 40 ms.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-trace-summary.json", "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ] }, { "principleId": "be-fast-and-stable", "checkId": "efficient-resource-delivery", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "HAR recorded 2.66 MB: 1.55 MB script, 383 KB CSS, and 658 KB images. The 614 KB classic aeat.07.js has neither async nor defer; large text resources were uncompressed and many images/scripts lacked cache headers.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-summary.json", "evidence/home.har", "evidence/home-dom.json", "evidence/home-recon.json" ], "findingIds": [ "F09" ] }, { "principleId": "be-fast-and-stable", "checkId": "trim-unused-and-duplicate-code", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Lighthouse estimated 864 KiB unused JavaScript and 358 KiB unused CSS; two first-party scripts alone transferred about 1.25 MB.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-summary.json", "evidence/home.har" ], "findingIds": [ "F10" ] }, { "principleId": "be-inclusive", "checkId": "names-roles-labels", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Lighthouse accessibility found the Area personal link has no discernible name and four footer buttons have aria-controls values that reference nonexistent IDs.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "findingIds": [ "F11" ] }, { "principleId": "be-inclusive", "checkId": "sufficient-contrast", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Lighthouse color-contrast audit passed and forced-colors capture retained readable controls/text.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-forced-colors.png" ] }, { "principleId": "be-inclusive", "checkId": "structure-and-focus", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The focus probe found no outline or focus box-shadow on the language button, mobile-menu button, search submit button, carousel CTA, or next-slide control, while many links did receive a yellow focus ring.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json" ], "findingIds": [ "F12" ] }, { "principleId": "be-inclusive", "checkId": "legible-text", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Mobile screenshots show unclipped Spanish text at 16 px body sizing, clear headings, and readable line lengths across key templates.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/irpf-mobile.png", "evidence/registro-mobile.png", "evidence/contact-mobile.png", "evidence/search-mobile.png" ] }, { "principleId": "be-inclusive", "checkId": "zoom-reflow-targets-and-media", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Viewport permits scaling (`width=device-width, initial-scale=1.0` without maximum-scale/user-scalable=no), and 360 px captures reflow without horizontal clipping.", "pathIds": [ "search", "registro", "not-found" ], "artifacts": [ "evidence/home-mobile.png" ] }, { "principleId": "follow-best-practices", "checkId": "no-console-errors", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Lighthouse found no browser errors logged to the console during load.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ] }, { "principleId": "follow-best-practices", "checkId": "sound-document-and-assets", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The image audit found 11 images without dimensions, 3 oversized images, 6 legacy-format images, and 5 without responsive sources; Lighthouse also flagged an incorrect call-widget aspect ratio and low-resolution icons.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-images.json", "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "findingIds": [ "F13" ] }, { "principleId": "follow-best-practices", "checkId": "browser-platform-hygiene", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Lighthouse reported missing source maps for the 614 KB aeat.07.js and 635 KB clickC.js assets.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "findingIds": [ "F14" ] }, { "principleId": "be-discoverable", "checkId": "title-and-description", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Route metadata found no description on the home or Contacta con nosotros pages; Lighthouse failed the home meta-description audit.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml", "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "findingIds": [ "F15" ] }, { "principleId": "be-discoverable", "checkId": "crawlable-and-mobile-friendly", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Real hrefs dominate navigation, viewport meta is present, robots permits public content, and representative links use descriptive Spanish labels; one widget anchor defect is covered under inclusive naming.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml", "evidence/home-mobile.png" ] }, { "principleId": "be-discoverable", "checkId": "canonical-and-indexing-signals", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "None of five representative pages exposed a canonical link; `/sitemap.xml` returned 404, while robots.txt lists only disallow rules and no sitemap location.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml" ], "findingIds": [ "F16" ] }, { "principleId": "be-discoverable", "checkId": "structured-and-shareable-metadata", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Across home, IRPF, registration, contact, and search templates, the probe found zero JSON-LD blocks and zero Open Graph tags.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml" ], "findingIds": [ "F17" ] }, { "principleId": "be-private-and-secure", "checkId": "secure-transport-and-headers", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Cookie evidence found both `_ga` cookies lacked Secure, used SameSite=None, and persisted for 400 days. HTTPS and HSTS are present, but the cookie posture weakens the transport baseline.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-cookies.json", "evidence/home-trackers.json", "evidence/home-headers.json" ], "findingIds": [ "F18" ] }, { "principleId": "be-private-and-secure", "checkId": "data-minimisation-and-third-parties", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The load contacted four third-party origins including Google Tag Manager and Google Analytics, transferred 302 KB third-party data, and set 400-day `_ga` identifiers; no consent interaction preceded the requests.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-cookies.json", "evidence/home-trackers.json", "evidence/home-summary.json", "evidence/home.har" ], "findingIds": [ "F19" ] }, { "principleId": "be-private-and-secure", "checkId": "in-context-permissions-and-modern-auth", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Representative route DOM, screenshots, and active probes directly showed the expected outcome without a divergent signal.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json" ] }, { "principleId": "be-private-and-secure", "checkId": "defensive-browser-policies", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "Headers evidence shows CSP contains only `frame-ancestors`; X-Content-Type-Options, Referrer-Policy, and Permissions-Policy are absent. HSTS and clickjacking controls are present.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-headers.json" ], "findingIds": [ "F20" ] }, { "principleId": "be-resilient", "checkId": "progressive-enhancement", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Discoverability measured 99% raw-HTML content coverage, with title and H1 present and no empty SPA shell; crawler screenshot preserves the page.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-discoverability.json", "evidence/home-discoverability-rendered.png", "evidence/home-discoverability-crawler.png" ] }, { "principleId": "be-resilient", "checkId": "resilient-runtime-behaviour", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Menus, cards, search filters, and shared navigation rendered without clipping on 360 px and desktop captures; state remained usable across sampled routes.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/irpf-mobile.png", "evidence/registro-mobile.png", "evidence/contact-mobile.png", "evidence/search-mobile.png" ] }, { "principleId": "be-resilient", "checkId": "offline-and-installable", "status": "not-applicable", "confidence": "high", "method": "Applicability judgement from site purpose and representative-route recon.", "evidence": "This public information/transaction portal is intrinsically online for official live tax operations; installability is not required, while progressive enhancement and failures were tested separately.", "reason": "This public information/transaction portal is intrinsically online for official live tax operations; installability is not required, while progressive enhancement and failures were tested separately.", "pathIds": [ "home" ] }, { "principleId": "be-resilient", "checkId": "network-and-http-failure-states", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "An intentional unknown URL displayed a specific 404 explanation, Home navigation, and a “Comunicar incidencia” recovery action rather than a blank shell.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/404-mobile.png" ] }, { "principleId": "be-internationalised", "checkId": "lang-dir-and-logical-properties", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The site provides multiple language variants and sets lang=es, but the 339 KB stylesheet contains 1,007 physical left/right property occurrences and only one logical-property occurrence; no dir attribute is emitted.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/css-feature-summary.json", "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml" ], "findingIds": [ "F21" ] }, { "principleId": "be-internationalised", "checkId": "locale-aware-data", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The Spanish search results render dates with localized month names (for example 25/marzo/2025), and language variants are explicitly offered.", "pathIds": [ "home", "irpf" ], "artifacts": [ "evidence/search-mobile.png" ] }, { "principleId": "be-internationalised", "checkId": "time-zone-correctness", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The shared header links to an official date/time page and displays an explicit official time; no ambiguous transaction time was observed in sampled public flows.", "pathIds": [ "home", "irpf" ], "artifacts": [ "evidence/home-desktop.png" ] }, { "principleId": "be-trustworthy", "checkId": "no-dark-patterns", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "No forced continuity, confirmshaming, disguised ads, nagging wall, or preselected commercial choice appeared on the representative public routes.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/irpf-mobile.png", "evidence/registro-mobile.png", "evidence/contact-mobile.png", "evidence/search-mobile.png" ] }, { "principleId": "be-trustworthy", "checkId": "humane-error-handling", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The search field uses native required validation and the tested 404 state explains the problem and offers recovery without blaming the user.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/search-mobile.png", "evidence/404-mobile.png" ] }, { "principleId": "be-trustworthy", "checkId": "trustworthy-input-assistance", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "The only sampled user input is a correctly typed search control with label, placeholder, and required semantics; address/payment/sign-up autocomplete is not present on these routes.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-form.json" ] }, { "principleId": "be-trustworthy", "checkId": "safe-commercial-and-account-flows", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "No commercial/subscription flow is present; account access is clearly labeled and the service advertises government electronic identification rather than an upsell/password-only commercial flow.", "pathIds": [ "search", "registro", "not-found" ], "artifacts": [ "evidence/home-recon.json" ] }, { "principleId": "be-sustainable", "checkId": "optimised-assets", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The image probe found 3 oversized images, 6 legacy-format assets, 5 images without srcset, and 6 below-fold images without lazy loading; the 1,125 px QR is displayed at 80 px.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-images.json" ], "findingIds": [ "F22" ] }, { "principleId": "be-sustainable", "checkId": "no-wasteful-work", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Trace recorded no long tasks and the network settled after load; no autoplay media or continuously running animation was observed.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-trace-summary.json" ] }, { "principleId": "be-sustainable", "checkId": "third-party-and-media-budget", "status": "issues", "confidence": "high", "method": "Direct multimodal evidence inspection against mapped Modern Web Guidance.", "evidence": "The page transfers 2.66 MB, including 302 KB third-party code, a 380 KB carousel JPEG, and more than 1.2 MB of first-party script; several below-fold assets load eagerly.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/home-summary.json", "evidence/home.har", "evidence/home-images.json" ], "findingIds": [ "F23" ] }, { "principleId": "be-agent-ready", "checkId": "structured-agent-capabilities", "status": "not-applicable", "confidence": "high", "method": "Applicability judgement from site purpose and representative-route recon.", "evidence": "No declared intent indicates that this government portal currently exposes agent-facing transaction capabilities; the emerging WebMCP opportunity is therefore not scored.", "reason": "No declared intent indicates that this government portal currently exposes agent-facing transaction capabilities; the emerging WebMCP opportunity is therefore not scored.", "pathIds": [ "home" ] }, { "principleId": "be-agent-ready", "checkId": "on-device-inference", "status": "not-applicable", "confidence": "high", "method": "Applicability judgement from site purpose and representative-route recon.", "evidence": "No sampled task requires on-device generative inference, and there is no declared intent to offer it; absence is not a quality failure.", "reason": "No sampled task requires on-device generative inference, and there is no declared intent to offer it; absence is not a quality failure.", "pathIds": [ "home" ] }, { "principleId": "be-memory-efficient", "checkId": "no-leak-under-repeated-interaction", "status": "pass", "confidence": "medium", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "After ten real mobile-menu open/close cycles, snapshot self-size grew only 30,389 bytes and DOM count by one; no unbounded trend was observed (medium confidence due separate snapshots/no forced GC).", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/heap-comparison-summary.json", "evidence/memory-metrics.json" ] }, { "principleId": "be-memory-efficient", "checkId": "bounded-footprint", "status": "pass", "confidence": "high", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Baseline heap summary was about 14.1 MB self size with 268,643 heap nodes, proportionate to this content-heavy MPA.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/heap-comparison-summary.json", "evidence/memory-metrics.json" ] }, { "principleId": "be-memory-efficient", "checkId": "no-detached-dom-or-unbounded-listeners", "status": "pass", "confidence": "medium", "method": "Direct representative-path inspection with the evidence primitive(s) referenced in the artifact manifest.", "evidence": "Ten menu cycles changed live DOM count by one and snapshot size by 0.2%; no accumulating detached/listener symptom was observed, though constructor-level retained-path analysis was unavailable.", "pathIds": [ "home", "irpf", "registro", "contact", "search" ], "artifacts": [ "evidence/heap-comparison-summary.json", "evidence/memory-metrics.json" ] } ], "principleOutcomes": [ { "principleId": "respect-user-preferences", "expectation": "default", "status": "issues", "findingIds": [ "F01" ] }, { "principleId": "implement-natural-interactions", "expectation": "default", "status": "issues", "findingIds": [ "F02" ] }, { "principleId": "provide-guided-navigation", "expectation": "default", "status": "issues", "findingIds": [ "F03", "F04" ] }, { "principleId": "maximize-content-reduce-noise", "expectation": "default", "status": "issues", "findingIds": [ "F05" ] }, { "principleId": "adapt-to-the-form-factor", "expectation": "default", "status": "issues", "findingIds": [ "F06" ] }, { "principleId": "support-core-task-success", "expectation": "default", "status": "pass" }, { "principleId": "be-fast-and-stable", "expectation": "default", "status": "issues", "findingIds": [ "F07", "F08", "F09", "F10" ] }, { "principleId": "be-inclusive", "expectation": "default", "status": "issues", "findingIds": [ "F11", "F12" ] }, { "principleId": "follow-best-practices", "expectation": "default", "status": "issues", "findingIds": [ "F13", "F14" ] }, { "principleId": "be-discoverable", "expectation": "default", "status": "issues", "findingIds": [ "F15", "F16", "F17" ] }, { "principleId": "be-private-and-secure", "expectation": "default", "status": "issues", "findingIds": [ "F18", "F19", "F20" ] }, { "principleId": "be-resilient", "expectation": "contextual", "status": "pass" }, { "principleId": "be-internationalised", "expectation": "contextual", "status": "issues", "findingIds": [ "F21" ] }, { "principleId": "be-trustworthy", "expectation": "default", "status": "pass" }, { "principleId": "be-sustainable", "expectation": "contextual", "status": "issues", "findingIds": [ "F22", "F23" ] }, { "principleId": "be-agent-ready", "expectation": "contextual", "status": "not-applicable", "reason": "No declared agent-facing or on-device-inference intent; both emerging checks were judged not applicable." }, { "principleId": "be-memory-efficient", "expectation": "default", "status": "pass" } ], "paths": [ { "id": "home", "description": "Public landing page and global navigation; represents the shared site shell, prominent tasks, campaigns and content discovery.", "url": "https://sede.agenciatributaria.gob.es/", "conditions": [ "desktop", "viewport: 360x800", "prefers-color-scheme: dark", "prefers-reduced-motion: reduce", "forced-colors: active", "keyboard focus" ], "result": "issues" }, { "id": "irpf", "description": "Tax topic/listing archetype and a high-traffic information journey, including highlighted procedures and assistance.", "url": "https://sede.agenciatributaria.gob.es/Sede/irpf.html", "conditions": [ "viewport: 360x800" ], "result": "issues" }, { "id": "registro", "description": "Primary electronic-registration journey entry point; represents task routing into official transactions.", "url": "https://sede.agenciatributaria.gob.es/Sede/registro.html", "conditions": [ "viewport: 360x800" ], "result": "pass" }, { "id": "contact", "description": "Assistance/contact archetype, checked for clear recovery and support routes.", "url": "https://sede.agenciatributaria.gob.es/Sede/contacta-nosotros.html", "conditions": [ "viewport: 360x800" ], "result": "issues" }, { "id": "search", "description": "Completed public search flow for “renta”; represents form submission, results, filtering, and a core information-finding task.", "url": "https://sede.agenciatributaria.gob.es/Sede/search.html?q=renta", "conditions": [ "viewport: 360x800" ], "result": "pass" }, { "id": "not-found", "description": "Intentional unknown route used to inspect HTTP/error recovery state.", "url": "https://sede.agenciatributaria.gob.es/Sede/this-page-does-not-exist-audit.html", "conditions": [ "viewport: 360x800" ], "result": "pass" } ], "findings": [ { "id": "F01", "severity": "medium", "confidence": "high", "principleId": "respect-user-preferences", "principleCheckId": "respects-color-scheme", "guidanceId": "dark-mode", "guidanceCategory": "user-experience", "summary": "The site does not follow the user’s dark color-scheme preference.", "evidence": "The dark-emulated screenshot remains the same white surface as light mode; computed `color-scheme` is `normal`, and the 339 KB stylesheet has zero prefers-color-scheme rules.", "suggestedFix": "Declare `color-scheme: light dark` and define preference-driven surface, text, border, and form-control colors with `prefers-color-scheme` or `light-dark()`.", "effort": "medium", "artifacts": [ "evidence/home-dark.png", "evidence/css-feature-summary.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F02", "severity": "medium", "confidence": "high", "principleId": "implement-natural-interactions", "principleCheckId": "view-transitions", "guidanceId": "same-document-transitions", "guidanceCategory": "user-experience", "summary": "Route and state changes do not use View Transitions.", "evidence": "CSS inspection found zero view-transition rules across the shared stylesheet; this MPA changes between core routes without cross-document transition styling.", "suggestedFix": "Add `@view-transition { navigation: auto; }` with restrained shared-element styling, preserving the reduced-motion treatment.", "effort": "medium", "artifacts": [ "evidence/css-feature-summary.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F03", "severity": "low", "confidence": "high", "principleId": "provide-guided-navigation", "principleCheckId": "scroll-state-aware-chrome", "guidanceId": "shrinking-header-on-scroll", "guidanceCategory": "user-experience", "summary": "Long pages do not provide scroll-state-aware navigation chrome.", "evidence": "The 6,259 px home page uses static header/navigation chrome; CSS inspection found no scroll-state queries or scroll-timeline support.", "suggestedFix": "Use a sticky, compact header or progress/scroll affordance driven by scroll-state/container queries, without obscuring content.", "effort": "medium", "artifacts": [ "evidence/home-desktop.png", "evidence/css-feature-summary.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F04", "severity": "low", "confidence": "high", "principleId": "provide-guided-navigation", "principleCheckId": "anchored-positioning", "guidanceId": "shrinking-header-on-scroll", "guidanceCategory": "user-experience", "summary": "Dropdown and menu positioning relies on legacy custom/Bootstrap behavior rather than anchored positioning.", "evidence": "DOM inspection shows dropdown/collapse controls but no popover, anchor-name, position-anchor, or position-try usage in the shared shell.", "suggestedFix": "Move transient menus/tooltips to popover plus CSS anchor positioning and provide position-try fallbacks near viewport edges.", "effort": "medium", "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F05", "severity": "medium", "confidence": "high", "principleId": "maximize-content-reduce-noise", "principleCheckId": "semantic-dismissible-primitives", "guidanceId": "declarative-dialog-popover-control", "guidanceCategory": "user-experience", "summary": "Shared disclosure and menu controls use custom collapse markup instead of modern semantic primitives.", "evidence": "The rendered shell has zero dialog/popover elements; mobile footer disclosures are buttons wired through data-toggle collapse rather than details, and menus use custom dropdown markup.", "suggestedFix": "Use `
` for footer disclosures and popover/dialog for transient/modal UI, preserving names, focus, and light-dismiss behavior.", "effort": "medium", "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json", "evidence/home-mobile.png" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F06", "severity": "low", "confidence": "high", "principleId": "adapt-to-the-form-factor", "principleCheckId": "component-level-responsiveness", "guidanceId": "fluid-scaling", "guidanceCategory": "css", "summary": "Components respond only through viewport-era CSS rather than their own containers.", "evidence": "The 339 KB shared stylesheet contains zero `@container` rules; reusable cards and result/filter components are therefore coupled to global breakpoints.", "suggestedFix": "Introduce `container-type: inline-size` on reusable regions and local `@container` rules for cards, result/filter layouts, and dense navigation.", "effort": "medium", "artifacts": [ "evidence/css-feature-summary.json", "evidence/search-mobile.png" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F07", "severity": "high", "confidence": "high", "principleId": "be-fast-and-stable", "principleCheckId": "good-core-web-vitals", "guidanceId": "performance", "guidanceCategory": "performance", "summary": "Mobile load performance misses the Core Web Vitals bar.", "evidence": "Lighthouse measured LCP 11.1 s, FCP 4.2 s, Speed Index 7.1 s, and CLS 0.154 (performance 0.54); an independent trace measured LCP 5.22 s and FCP 3.67 s.", "suggestedFix": "Prioritize the LCP resource, compress text and images, reduce render-blocking work, and reserve all media space; verify under mobile throttling.", "effort": "large", "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-trace-summary.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F08", "severity": "medium", "confidence": "high", "principleId": "be-fast-and-stable", "principleCheckId": "visual-stability", "guidanceId": "performance", "guidanceCategory": "performance", "summary": "Late content shifts exceed the stable-layout target.", "evidence": "Lighthouse recorded CLS 0.154 with two shift clusters; 11 of 12 images lacked explicit dimensions, while a separate mobile layout observation still recorded CLS 0.022 after waiting.", "suggestedFix": "Set intrinsic width/height or aspect-ratio for every image and reserve carousel/widget space before resources arrive.", "effort": "small", "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-mobile-layout.json", "evidence/home-images.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F09", "severity": "high", "confidence": "high", "principleId": "be-fast-and-stable", "principleCheckId": "efficient-resource-delivery", "guidanceId": "performance", "guidanceCategory": "performance", "summary": "Critical resources are large, uncompressed, cache-poor, and render-blocking.", "evidence": "HAR recorded 2.66 MB: 1.55 MB script, 383 KB CSS, and 658 KB images. The 614 KB classic aeat.07.js has neither async nor defer; large text resources were uncompressed and many images/scripts lacked cache headers.", "suggestedFix": "Compress text with Brotli, defer non-critical classic scripts, split/inline only critical CSS, add immutable caching for versioned assets, and optimize LCP image discovery.", "effort": "large", "artifacts": [ "evidence/home-summary.json", "evidence/home.har", "evidence/home-dom.json", "evidence/home-recon.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F10", "severity": "high", "confidence": "high", "principleId": "be-fast-and-stable", "principleCheckId": "trim-unused-and-duplicate-code", "guidanceId": "performance", "guidanceCategory": "performance", "summary": "Most shipped JavaScript and CSS is unused on the landing page.", "evidence": "Lighthouse estimated 864 KiB unused JavaScript and 358 KiB unused CSS; two first-party scripts alone transferred about 1.25 MB.", "suggestedFix": "Split the shared bundle by route/component, remove obsolete code, and load the click-to-call integration only when the user invokes it.", "effort": "large", "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json", "evidence/home-summary.json", "evidence/home.har" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F11", "severity": "high", "confidence": "high", "principleId": "be-inclusive", "principleCheckId": "names-roles-labels", "guidanceId": "accessibility", "guidanceCategory": "accessibility", "summary": "Shared controls have invalid or missing accessible names/relationships.", "evidence": "Lighthouse accessibility found the Area personal link has no discernible name and four footer buttons have aria-controls values that reference nonexistent IDs.", "suggestedFix": "Give the account link an accessible name and make every disclosure button’s aria-controls exactly match an existing panel ID; keep aria-expanded synchronized.", "effort": "small", "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F12", "severity": "medium", "confidence": "high", "principleId": "be-inclusive", "principleCheckId": "structure-and-focus", "guidanceId": "accessibility", "guidanceCategory": "accessibility", "summary": "Keyboard focus is not visibly indicated on several shared controls.", "evidence": "The focus probe found no outline or focus box-shadow on the language button, mobile-menu button, search submit button, carousel CTA, or next-slide control, while many links did receive a yellow focus ring.", "suggestedFix": "Apply a consistent high-contrast `:focus-visible` ring to every interactive element and verify a complete keyboard walk.", "effort": "small", "artifacts": [ "evidence/home-dom.json", "evidence/home-recon.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F13", "severity": "medium", "confidence": "high", "principleId": "follow-best-practices", "principleCheckId": "sound-document-and-assets", "guidanceId": "html", "guidanceCategory": "html", "summary": "Image sizing and delivery have avoidable quality defects.", "evidence": "The image audit found 11 images without dimensions, 3 oversized images, 6 legacy-format images, and 5 without responsive sources; Lighthouse also flagged an incorrect call-widget aspect ratio and low-resolution icons.", "suggestedFix": "Add intrinsic dimensions and responsive `srcset`/`sizes`, preserve aspect ratios, and replace photographic PNG/JPEG assets with right-sized AVIF/WebP variants.", "effort": "medium", "artifacts": [ "evidence/home-images.json", "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F14", "severity": "low", "confidence": "high", "principleId": "follow-best-practices", "principleCheckId": "browser-platform-hygiene", "guidanceId": "html", "guidanceCategory": "html", "summary": "Large first-party scripts lack valid source maps.", "evidence": "Lighthouse reported missing source maps for the 614 KB aeat.07.js and 635 KB clickC.js assets.", "suggestedFix": "Publish production source maps with controlled access or remove stale sourceMappingURL references; use them to diagnose remaining bundle waste.", "effort": "small", "artifacts": [ "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F15", "severity": "medium", "confidence": "high", "principleId": "be-discoverable", "principleCheckId": "title-and-description", "guidanceId": "html", "guidanceCategory": "html", "summary": "Key public pages lack meta descriptions.", "evidence": "Route metadata found no description on the home or Contacta con nosotros pages; Lighthouse failed the home meta-description audit.", "suggestedFix": "Add concise, unique descriptions that state the page purpose and primary service for every indexable template.", "effort": "small", "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml", "evidence/lighthouse-summary.json", "evidence/home-lighthouse.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F16", "severity": "medium", "confidence": "high", "principleId": "be-discoverable", "principleCheckId": "canonical-and-indexing-signals", "guidanceId": "html", "guidanceCategory": "html", "summary": "Canonical and sitemap signals are incomplete.", "evidence": "None of five representative pages exposed a canonical link; `/sitemap.xml` returned 404, while robots.txt lists only disallow rules and no sitemap location.", "suggestedFix": "Emit self-referencing canonicals on public templates and publish an XML sitemap referenced from robots.txt; retain NOINDEX only for internal search results.", "effort": "medium", "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F17", "severity": "medium", "confidence": "high", "principleId": "be-discoverable", "principleCheckId": "structured-and-shareable-metadata", "guidanceId": "html", "guidanceCategory": "html", "summary": "Public entity and content templates lack structured/share metadata.", "evidence": "Across home, IRPF, registration, contact, and search templates, the probe found zero JSON-LD blocks and zero Open Graph tags.", "suggestedFix": "Add accurate Organization/WebSite JSON-LD and template-specific structured data where applicable, plus Open Graph/Twitter preview metadata matching visible content.", "effort": "medium", "artifacts": [ "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F18", "severity": "high", "confidence": "high", "principleId": "be-private-and-secure", "principleCheckId": "secure-transport-and-headers", "guidanceId": "security", "guidanceCategory": "security", "summary": "Analytics cookies are set without Secure and with SameSite=None.", "evidence": "Cookie evidence found both `_ga` cookies lacked Secure, used SameSite=None, and persisted for 400 days. HTTPS and HSTS are present, but the cookie posture weakens the transport baseline.", "suggestedFix": "Set Secure and an appropriate SameSite value for all cookies, shorten analytics lifetime, and verify consent/necessity before setting analytics identifiers.", "effort": "small", "artifacts": [ "evidence/home-cookies.json", "evidence/home-trackers.json", "evidence/home-headers.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F19", "severity": "medium", "confidence": "high", "principleId": "be-private-and-secure", "principleCheckId": "data-minimisation-and-third-parties", "guidanceId": "privacy", "guidanceCategory": "privacy", "summary": "Tracking starts on page load with a persistent analytics footprint.", "evidence": "The load contacted four third-party origins including Google Tag Manager and Google Analytics, transferred 302 KB third-party data, and set 400-day `_ga` identifiers; no consent interaction preceded the requests.", "suggestedFix": "Minimize or remove client analytics, gate non-essential tracking behind an explicit choice where required, and use short-lived, privacy-preserving first-party measurement.", "effort": "medium", "artifacts": [ "evidence/home-cookies.json", "evidence/home-trackers.json", "evidence/home-summary.json", "evidence/home.har" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F20", "severity": "medium", "confidence": "high", "principleId": "be-private-and-secure", "principleCheckId": "defensive-browser-policies", "guidanceId": "security", "guidanceCategory": "security", "summary": "The CSP and defensive header set are incomplete.", "evidence": "Headers evidence shows CSP contains only `frame-ancestors`; X-Content-Type-Options, Referrer-Policy, and Permissions-Policy are absent. HSTS and clickjacking controls are present.", "suggestedFix": "Deploy a nonce/hash-based resource CSP, `X-Content-Type-Options: nosniff`, a strict Referrer-Policy, and a minimal Permissions-Policy, testing in report-only mode first.", "effort": "medium", "artifacts": [ "evidence/home-headers.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F21", "severity": "medium", "confidence": "high", "principleId": "be-internationalised", "principleCheckId": "lang-dir-and-logical-properties", "guidanceId": "translator", "guidanceCategory": "internationalization", "summary": "The shared layout is not robust for bidirectional writing modes.", "evidence": "The site provides multiple language variants and sets lang=es, but the 339 KB stylesheet contains 1,007 physical left/right property occurrences and only one logical-property occurrence; no dir attribute is emitted.", "suggestedFix": "Use inline/block logical properties and emit the correct `dir` per locale so translated layouts can support RTL without template forks.", "effort": "large", "artifacts": [ "evidence/css-feature-summary.json", "evidence/route-metadata.json", "evidence/robots.txt", "evidence/sitemap.xml" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F22", "severity": "medium", "confidence": "high", "principleId": "be-sustainable", "principleCheckId": "optimised-assets", "guidanceId": "deliver-optimized-decorative-images", "guidanceCategory": "performance", "summary": "Image delivery wastes bytes and misses responsive optimization.", "evidence": "The image probe found 3 oversized images, 6 legacy-format assets, 5 images without srcset, and 6 below-fold images without lazy loading; the 1,125 px QR is displayed at 80 px.", "suggestedFix": "Generate responsive AVIF/WebP sources, right-size the QR and carousel assets, and lazy-load below-fold media with intrinsic dimensions.", "effort": "medium", "artifacts": [ "evidence/home-images.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" }, { "id": "F23", "severity": "medium", "confidence": "high", "principleId": "be-sustainable", "principleCheckId": "third-party-and-media-budget", "guidanceId": "deprioritize-background-fetches", "guidanceCategory": "performance", "summary": "Third-party and decorative resources are disproportionate to this mostly informational page.", "evidence": "The page transfers 2.66 MB, including 302 KB third-party code, a 380 KB carousel JPEG, and more than 1.2 MB of first-party script; several below-fold assets load eagerly.", "suggestedFix": "Set a route-level byte budget, defer third-party/click-to-call code until needed, and lazy-load non-critical visual media.", "effort": "medium", "artifacts": [ "evidence/home-summary.json", "evidence/home.har", "evidence/home-images.json" ], "pathId": "home", "url": "https://sede.agenciatributaria.gob.es/" } ], "taskList": [ { "id": "T01", "title": "Cut the critical load path and bundle weight", "priority": 1, "findingIds": [ "F07", "F09", "F10", "F23" ], "guidanceId": "performance", "status": "open" }, { "id": "T02", "title": "Repair shared accessible names, ARIA relationships, and focus indicators", "priority": 2, "findingIds": [ "F11", "F12" ], "guidanceId": "accessibility", "status": "open" }, { "id": "T03", "title": "Harden cookies, CSP, privacy, and defensive headers", "priority": 3, "findingIds": [ "F18", "F19", "F20" ], "guidanceId": "security", "status": "open" }, { "id": "T04", "title": "Build a responsive image pipeline and reserve media space", "priority": 4, "findingIds": [ "F08", "F13", "F22" ], "guidanceId": "deliver-optimized-decorative-images", "status": "open" }, { "id": "T05", "title": "Complete descriptions, canonicals, sitemap, and structured/share metadata", "priority": 5, "findingIds": [ "F15", "F16", "F17" ], "guidanceId": "html", "status": "open" }, { "id": "T06", "title": "Add system dark mode and modern responsive/transition primitives", "priority": 6, "findingIds": [ "F01", "F02", "F03", "F04", "F05", "F06" ], "guidanceId": "dark-mode", "status": "open" }, { "id": "T07", "title": "Migrate layout CSS to logical properties", "priority": 7, "findingIds": [ "F21" ], "guidanceId": "translator", "status": "open" }, { "id": "T08", "title": "Publish usable production source maps", "priority": 8, "findingIds": [ "F14" ], "guidanceId": "html", "status": "open" } ], "budget": { "pathCount": 6, "auditPasses": 1 }, "agent": "pi", "runId": "2026-07-22T20-33-53-771Z" }