Manifest position 751 · CrUX rank bucket 1000
https://sede.agenciatributaria.gob.es
Coverage complete
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.
All 58 atomic check outcomes
| Principle / check | Status | Confidence | Evidence or reason |
|---|---|---|---|
respect-user-preferencesrespects-color-scheme | issues | high | 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. F01 medium: The site does not follow the user’s dark color-scheme preference. |
respect-user-preferencesrespects-reduced-motion | pass | high | Under reduce emulation matchMedia was true, no active animations remained, and the stylesheet contains 26 reduced-motion rules. |
respect-user-preferencesrespects-contrast | pass | high | The forced-colors/high-contrast screenshot retained visible text, controls, icons, and boundaries; Lighthouse contrast passed. |
implement-natural-interactionsview-transitions | issues | high | CSS inspection found zero view-transition rules across the shared stylesheet; this MPA changes between core routes without cross-document transition styling. F02 medium: Route and state changes do not use View Transitions. |
implement-natural-interactionsscroll-driven-animations | pass | high | No scroll-linked visual effect was present, and CSS inspection found no scroll timelines; therefore no main-thread scroll-animation anti-pattern was observed. |
implement-natural-interactionsphysical-gestures | pass | high | 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. |
provide-guided-navigationscroll-state-aware-chrome | issues | high | The 6,259 px home page uses static header/navigation chrome; CSS inspection found no scroll-state queries or scroll-timeline support. F03 low: Long pages do not provide scroll-state-aware navigation chrome. |
provide-guided-navigationanchored-positioning | issues | high | DOM inspection shows dropdown/collapse controls but no popover, anchor-name, position-anchor, or position-try usage in the shared shell. F04 low: Dropdown and menu positioning relies on legacy custom/Bootstrap behavior rather than anchored positioning. |
provide-guided-navigationdirects-attention | pass | high | Breadcrumbs, section headings, descriptive link text, highlighted focus rings on links, and clear search-result highlighting preserve orientation across representative routes. |
maximize-content-reduce-noiseno-intrusive-interruptions | pass | high | Desktop and mobile load screenshots show content immediately with no modal, consent wall, interstitial, or content-obscuring banner. |
maximize-content-reduce-noisesemantic-dismissible-primitives | issues | high | 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. F05 medium: Shared disclosure and menu controls use custom collapse markup instead of modern semantic primitives. |
maximize-content-reduce-noisereduced-chrome | pass | high | Screenshots show a compact shared header and content-led cards/lists; the mobile shell gives most of the viewport to task content. |
adapt-to-the-form-factorresponsive-no-horizontal-scroll | pass | high | At 360x800 the layout primitive reported scrollWidth=clientWidth=360 and zero horizontal overflow; all representative mobile screenshots reflow. |
adapt-to-the-form-factorcomponent-level-responsiveness | issues | high | The 339 KB shared stylesheet contains zero `@container` rules; reusable cards and result/filter components are therefore coupled to global breakpoints. F06 low: Components respond only through viewport-era CSS rather than their own containers. |
adapt-to-the-form-factorinput-modality-aware | pass | high | 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. |
support-core-task-successclear-purpose-and-primary-action | pass | high | Home search, prominent task cards, and route-specific H1/copy make the next action clear on home, IRPF, registration, contact, and search. |
support-core-task-successprimary-flow-completion | pass | high | The representative public search journey completed from query to 32,919 categorized results with filters; registration routes expose clear next-step choices. |
support-core-task-successclear-system-state-and-recovery | pass | high | The search shows query/results/filter state and the unknown-route test presents a clear 404 with “Comunicar incidencia” plus Home recovery. |
be-fast-and-stablegood-core-web-vitals | issues | high | 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. F07 high: Mobile load performance misses the Core Web Vitals bar. |
be-fast-and-stablevisual-stability | issues | high | 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. F08 medium: Late content shifts exceed the stable-layout target. |
be-fast-and-stableefficient-main-thread | pass | high | Trace recorded zero long tasks and 0 ms total blocking time; Lighthouse TBT was 40 ms. |
be-fast-and-stableefficient-resource-delivery | issues | high | 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. F09 high: Critical resources are large, uncompressed, cache-poor, and render-blocking. |
be-fast-and-stabletrim-unused-and-duplicate-code | issues | high | Lighthouse estimated 864 KiB unused JavaScript and 358 KiB unused CSS; two first-party scripts alone transferred about 1.25 MB. F10 high: Most shipped JavaScript and CSS is unused on the landing page. |
be-inclusivenames-roles-labels | issues | high | Lighthouse accessibility found the Area personal link has no discernible name and four footer buttons have aria-controls values that reference nonexistent IDs. F11 high: Shared controls have invalid or missing accessible names/relationships. |
be-inclusivesufficient-contrast | pass | high | Lighthouse color-contrast audit passed and forced-colors capture retained readable controls/text. |
be-inclusivestructure-and-focus | issues | high | 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. F12 medium: Keyboard focus is not visibly indicated on several shared controls. |
be-inclusivelegible-text | pass | high | Mobile screenshots show unclipped Spanish text at 16 px body sizing, clear headings, and readable line lengths across key templates. |
be-inclusivezoom-reflow-targets-and-media | pass | high | Viewport permits scaling (`width=device-width, initial-scale=1.0` without maximum-scale/user-scalable=no), and 360 px captures reflow without horizontal clipping. |
follow-best-practicesno-console-errors | pass | high | Lighthouse found no browser errors logged to the console during load. |
follow-best-practicessound-document-and-assets | issues | high | 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. F13 medium: Image sizing and delivery have avoidable quality defects. |
follow-best-practicesbrowser-platform-hygiene | issues | high | Lighthouse reported missing source maps for the 614 KB aeat.07.js and 635 KB clickC.js assets. F14 low: Large first-party scripts lack valid source maps. |
be-discoverabletitle-and-description | issues | high | Route metadata found no description on the home or Contacta con nosotros pages; Lighthouse failed the home meta-description audit. F15 medium: Key public pages lack meta descriptions. |
be-discoverablecrawlable-and-mobile-friendly | pass | high | 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. |
be-discoverablecanonical-and-indexing-signals | issues | high | None of five representative pages exposed a canonical link; `/sitemap.xml` returned 404, while robots.txt lists only disallow rules and no sitemap location. F16 medium: Canonical and sitemap signals are incomplete. |
be-discoverablestructured-and-shareable-metadata | issues | high | Across home, IRPF, registration, contact, and search templates, the probe found zero JSON-LD blocks and zero Open Graph tags. F17 medium: Public entity and content templates lack structured/share metadata. |
be-private-and-securesecure-transport-and-headers | issues | high | 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. F18 high: Analytics cookies are set without Secure and with SameSite=None. |
be-private-and-securedata-minimisation-and-third-parties | issues | high | 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. F19 medium: Tracking starts on page load with a persistent analytics footprint. |
be-private-and-securein-context-permissions-and-modern-auth | pass | high | Representative route DOM, screenshots, and active probes directly showed the expected outcome without a divergent signal. |
be-private-and-securedefensive-browser-policies | issues | high | 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. F20 medium: The CSP and defensive header set are incomplete. |
be-resilientprogressive-enhancement | pass | high | Discoverability measured 99% raw-HTML content coverage, with title and H1 present and no empty SPA shell; crawler screenshot preserves the page. |
be-resilientresilient-runtime-behaviour | pass | high | Menus, cards, search filters, and shared navigation rendered without clipping on 360 px and desktop captures; state remained usable across sampled routes. |
be-resilientoffline-and-installable | not-applicable | high | 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. |
be-resilientnetwork-and-http-failure-states | pass | high | An intentional unknown URL displayed a specific 404 explanation, Home navigation, and a “Comunicar incidencia” recovery action rather than a blank shell. |
be-internationalisedlang-dir-and-logical-properties | issues | high | 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. F21 medium: The shared layout is not robust for bidirectional writing modes. |
be-internationalisedlocale-aware-data | pass | high | The Spanish search results render dates with localized month names (for example 25/marzo/2025), and language variants are explicitly offered. |
be-internationalisedtime-zone-correctness | pass | high | 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. |
be-trustworthyno-dark-patterns | pass | high | No forced continuity, confirmshaming, disguised ads, nagging wall, or preselected commercial choice appeared on the representative public routes. |
be-trustworthyhumane-error-handling | pass | high | The search field uses native required validation and the tested 404 state explains the problem and offers recovery without blaming the user. |
be-trustworthytrustworthy-input-assistance | pass | high | 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. |
be-trustworthysafe-commercial-and-account-flows | pass | high | 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. |
be-sustainableoptimised-assets | issues | high | 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. F22 medium: Image delivery wastes bytes and misses responsive optimization. |
be-sustainableno-wasteful-work | pass | high | Trace recorded no long tasks and the network settled after load; no autoplay media or continuously running animation was observed. |
be-sustainablethird-party-and-media-budget | issues | high | 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. F23 medium: Third-party and decorative resources are disproportionate to this mostly informational page. |
be-agent-readystructured-agent-capabilities | not-applicable | high | No declared intent indicates that this government portal currently exposes agent-facing transaction capabilities; the emerging WebMCP opportunity is therefore not scored. |
be-agent-readyon-device-inference | not-applicable | high | No sampled task requires on-device generative inference, and there is no declared intent to offer it; absence is not a quality failure. |
be-memory-efficientno-leak-under-repeated-interaction | pass | medium | 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). |
be-memory-efficientbounded-footprint | pass | high | Baseline heap summary was about 14.1 MB self size with 268,643 heap nodes, proportionate to this content-heavy MPA. |
be-memory-efficientno-detached-dom-or-unbounded-listeners | pass | medium | 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. |
Provenance
Canonical report: results/atomic/reports/0751-sede_agenciatributaria_gob_es.json
Report SHA-256: 974c791e1fec27ded6761c1626f76b1902e7e728808719a6b0059230ec2a58fb
Local retained report: runs/2026-07-17T17-27-24-856Z/atomic-reports/sede_agenciatributaria_gob_es/2026-07-22T20-33-53-771Z/report.json
Local evidence root: runs/2026-07-17T17-27-24-856Z/atomic-reports/sede_agenciatributaria_gob_es/2026-07-22T20-33-53-771Z
Catalog SHA-256: sha256:78ccfdb2d483f4c57d9dafed80fd86c6265585a56457c8dcfddc254b80fb44d7
Raw screenshots, HARs, traces, heaps, and other browser artifacts are retained at the local evidence root and intentionally are not committed. Artifact paths in the canonical report are relative to that root.