How to be accredited for obtaining an electronic certificate

Accreditation of a corporate person

The certification authority stipulates the documentation that the applicant must provide as proof of identity.This information is usually published on the website of the certifying entity, and therefore you should contact the entity you have chosen to obtain your electronic certificate from if you need to clarify any doubt about this matter.

In general, the procedure for obtaining an electronic certificate requires the applicant's identity to be proven in a registration office authorised by the certificate issuing organisation.Contact the issuing entity you have chosen if you wish to find out what registration offices are set up, or consult their website where you will also find information on the documentation that a legal entity must provide and how to present it.

In the case of the FNMT, for a Legal Person Representative Certificate you must go to a registry office with the required documentation or show your credentials online on the Tax Agency website, only for entities with NIF A, B, C and D.

On-site accreditation

For this type of certificate, accreditation can be done in person at the offices of:

• The Tax Agency (AEAT) By prior appointment.

• By post.No prior appointment is necessary.To prove identity at the Post Office, the process for obtaining the Application Code is the same.An online application form with contact details must also be filled in electronically,and is available on the FNMT website. Once you have filled in the form, and together with the necessary documentation to prove the identity of the representative, their powers of representation and the entity represented, you must go to a post office with the documentation detailed on the FNMTwebsite.

  Any error in filling in documentation or missing information will result in the non-issuance of the certificate;the FNMT will inform the user through its User Assistance Service, and the complete accreditation process must be repeated, providing the documentation again.

• National Securities Market Commission with which it has signed an agreement for the issuance of these certificates.You must first submit the required documentation to the registry and then the holder will be advised by telephone to appear at the office and prove their identity.

• Autonomous Region of Navarre

If for any reason you are unable to do so in person, a third person may go on your behalf.but you will be required to have your signature of the contract notarised beforehand.

Online accreditation

For a Legal Person Representative Certificate for holders whose NIF code starts with A, B, C or D the AEAT has set up a procedure that allows accreditation documents to be submitted online.This accreditation can only be submitted by the representative of the organisation, whether they are acting on a legal or a voluntary basis, identifying themselves by means of their personal electronic certificate, going to the E-Office and clicking on "Other Services" in the "All Procedures" section, then on "Electronic legal person representative certificates", "Request representative electronic certificates", and finally on "Presentation of electronic legal person representative certificates documentation".

Once the electronic certificate has been selected, consult the notice at the top, which the user is required to read.

Then fill in all the fields.

Once completes, attach the necessary accreditation documents stated in the notice.

Click on the "Add file" link to select the file with the documentation you want to present.In the "Help" link, you can see the list of formats permitted for submitting files for this procedure, up to the maximum size of 64 MB for each file.

Select or drag the file.It is preferable that the file name has no punctuation marks and is saved on your local disk, in the folder "AEAT".

The file added will appear under "Documentation attached".When you have finished attaching the files, click "Submit" at the bottom.The data to be sent is then displayed, and if you agree then press "Sign Submit".Once this process has been completed, an electronic registration record is generated.