How to access DEHú through power of attorney
Access to notifications requires identification with a certificate of the obligor or an agent to consult notifications on their behalf. Those obliged to receive communications and notifications from the Tax Agency electronically, whether they are natural persons, legal entities or entities without legal personality, may grant the power to receive notifications and communications to one or more natural and legal persons.
The power of attorney that must be registered in this case is that of procedure GENERALNOT or a specific power of attorney for receiving notifications.
There are 3 ways to grant power of attorney:
-
Power granted through personal appearance of the principal in the Delegations and Administrations of AEAT using the form "Granting of powers through appearance of the principal to carry out procedures and actions online." If the principal is a legal person or one of the entities lacking legal personality, the person appearing must prove that he is the legal representative of the entity or that he has sufficient power to grant the powers of attorney.
-
Power granted through a public document or private document with a notarized signature presented to the Tax Agency.
-
Power granted over the Internet through the use of any of the identification and authentication systems provided for in Law 11/2007, on electronic access. In this case, both the principal and the agent must have an electronic certificate or Cl@ve to grant and confirm the power of attorney respectively.
Registration of the power of attorney online
For the power of attorney to be registered, the process must be carried out in two steps:
1. Granting of power. First of all, the principal must access with his electronic certificate or Cl@ve the option "Registration of power through electronic identification".
Identify yourself with a digital signature (certificate or electronic DNI ) or through the Cl@ve identification system (only natural persons). The system will show you the identification options with an electronic certificate or with Cl@ve .
Then read the notice and choose one of the available options. In this case: "Registration of general power for tax procedures."
Indicate the NIF of the person or entity to whom you are going to grant the power and select the procedure GENERALNOT . You can specify an end date for the authorization and if it is left blank it is understood as an indefinite power of attorney (until the principal revokes it or the attorney-in-fact rejects it).
Also check the box where you authorize your data to be processed and press "Sign Send".
In the next window, check the box "Agree" and click "Sign and Send" to complete the grant of power.
Once the registration is sent, you will be informed of the data of the principal, the representative, the list of registered powers of attorney and the CSV (Secure Verification Code) that you can compare in the section " Comparison of documents using a secure verification code".
2. Reception of power. In this second step, the agent must access with his electronic certificate or Cl@ve to "Consultation, confirmation and renunciation of powers received" , to confirm the authorization received and finalize the registration in the authorization registry.
Filter the results by the authorization status "Unconfirmed" or by the GENERALNOT procedure and click "Search" . To access the power of attorney, click on the reference number of the power of attorney in question.
You will access a screen with the general data of the power of attorney (principal, representative, effective date, etc.) and the status of the power of attorney. To finish registering the power of attorney, press the link "Confirm the power of attorney received" located at the top of the screen and sign and send the information.
In this way, the registration process in the registry of powers for the GENERALNOT procedure is completed. From that moment on, the agent will be able to consult the electronic notifications of the principal.
In DEHú , you can use the search engine to locate notifications from your authorized entities. In "Search criteria" select "Link" and in "Link type" indicate "Owner" or "Recipient".
You can also locate notifications from a specific principal by filtering by the NIF of the owner.
If you access the details of the notification using the arrow icon, you will be informed of the link of the person who has accessed the notification or communication ("Owner" or "Recipient") and the NIF of the owner of the same in the "Receiver" option.
It must be taken into account that a third party will always be able to access the notifications for which they are authorized from the electronic headquarters of the AEAT . After identifying yourself and accessing the notifications and communications query, it is essential to filter using the "On behalf of" field to locate the results of the selected person or entity, which may be the taxpayer themselves, an entity to which you succeed or a person or entity empowered by the taxpayer to access their notifications and communications.