Cómo dar de alta un poder mediante documento público

For cases in which the proxy cannot take power of attorney through the Tax Agency’s e-Office, (due to not having an electronic certificate or Cl@ve), the possibility of presenting the power of attorney in the Tax Agency’s Electronic Register has been provided for in order to generate the power of attorney.It is not necessary for the proxy holder to participate at any time in this type of request for the incorporation of powers of attorney into the Register of Powers of Attorney, as they have already been granted in the presence of the Notary Public.

One of the forms of power of attorney for carrying out procedures over the Internet is that contained in a public or private document with a signature legitimised by a notary public, according to section Two.1.b) of the Resolution of 18 May 2010 of the Directorate General of the Tax Agency, in relation to the registration and management of powers of attorney and the registration and management of inheritance and legal representations of minors and disabled persons for carrying out procedures and activities online with the Tax Agency:

“b) Power of attorney granted by means of a public document or a private document with a notarised signature presented to the Tax Agency.In these cases, the document accrediting the power of attorney must comply with the contents of the form in Annex I".

In this regard, the provision of electronic powers of attorney or electronic copies of these deeds, regulated by Article 17 bis of the Notaries’ Act and which meet the requirements set out therein, to the Tax Agency’s Electronic Register is admissible.Deeds of authority to carry out procedures via the Internet will also be accepted in PDF format, presented for this purpose in the Electronic Register of the Tax Agency.

Prior to its inclusion in the Register of Powers of Attorney, the Tax Agency will check the validity of the power of attorney granted by consulting the subsistence of the power of attorney granted in the notarial deeds, in compliance with the provisions of the Resolution of 18 May 2010 of the Tax Agency Management.

In this sense, the powers provided must therefore be checked against the information available at the Tax Agency, so that, for example, deeds granted abroad whose information has not been previously sent by the corresponding notaries public on the basis of the Agreement signed between the AEAT and the General Council of Notaries on the provision of information, of 5 February 2020 (BOE of 15 February), could not be subject to the new procedure.

Therefore, powers of attorney granted to carry out procedures and actions via the Internet with the Tax Agency may be presented by the proxy themselves with their electronic certificate or cl@ve, after which the power of attorney would be entered in the Register of Proxies, after review by the authorised officer.

Una vez que hayas accedido al registro telemático, cumplimenta los campos requeridos.The subject, the type of filing by selecting "On your own behalf" or "On behalf of others".

The presenter must then provide a contact telephone number and, additionally, an e-mail address.

In the section "Documentation to be attached" select the type of document and click on the link "Add files" to select the file with the documentation to be submitted. En el enlace "Ayuda" podrás comprobar el listado de formatos admitidos para la presentación de archivos de este trámite, siendo el tamaño máximo permitido para cada fichero 64 MB.

Selecciona o arrastra el fichero.It is preferable that the file name has no punctuation marks and is saved on the local disk, in the folder "AEAT".

The file added will appear under "Documentation attached". Cuando termines de anexar los ficheros pulsa "Presentar" en la parte inferior.

A continuación, se visualizan los datos que se van a enviar, si deseas realizar una modificación pulsa "Volver" y si estás de acuerdo pulsa "Firmar Enviar".

En la ventana emergente marca "Conforme" y haz clic en "Firmar y Enviar" para terminar con el proceso de presentación.

Una vez efectuado este trámite se obtiene el recibo de la presentación con un nº de asiento registral y el CSV que puedes cotejar en la página web.

Pulsa el enlace "Ver en formato imprimible" para obtener el resguardo del registro electrónico.