How to register a power of attorney via a public document
For cases in which the principal cannot empower through the Electronic Headquarters of the Tax Agency (due to not having an electronic certificate or Cl@ve) , the possibility of presentation of the power of attorney deed in the Electronic Registry of the Tax Agency to generate the power of attorney. In this type of request for incorporation of powers to the Registry of Powers of Attorney, it is not necessary for the principal to participate at any time, since at the time he or she granted the power to the Notary.
One of the forms of authorization to carry out procedures through the Internet is that contained in a public or private document with a signature authenticated before a notary, according to section Second.1. b) of the Resolution of May 18, 2010 of the General Directorate of the State Tax Administration Agency, in relation to the registration and management of powers of attorney and the registration and management of inheritances and legal representations of minors and incapacitated persons. carrying out procedures and actions online before the Tax Agency:
"b) Power granted through a public document or private document with a notarized signature presented to the Tax Agency. In these cases, the document accrediting the power of attorney must comply with the content included in the form in Annex I."
In this sense, the contribution to the Electronic Registry of the Tax Agency of electronic deeds of power of attorney or electronic copies thereof, regulated in art. 17 bis of the Notarial Law and that meet the requirements established therein. Power of attorney deeds will also be accepted to carry out procedures through the Internet in pdf format presented for this purpose in the Electronic Registry of the Tax Agency.
Prior to its incorporation into the Registry of powers of attorney, the Tax Agency will verify the validity of the power of attorney granted by consulting the subsistence of the power granted in the notarial deeds, in compliance with the provisions of the Resolution of May 18, 2010 of the Directorate of the Tax Agency.
In this sense, the powers provided must be, therefore, verifiable with the information available in the State Tax Administration Agency, so, for example, those deeds granted abroad whose information has not been available could not be subject to the new procedure. previously sent by the corresponding public notaries based on the Agreement signed between the AEAT and the General Council of Notaries regarding the provision of information, of February 5, 2020 ( BOE of February 15).
Therefore, the deeds of power granted to carry out procedures and actions online before the Tax Agency can be presented by the agent himself with his electronic certificate or Cl@ve , after which the power would be incorporated into the Registry of Powers of Attorney, after review by the official authorized to do so.
Once you have accessed the electronic registration, complete the required fields. The subject, the type of presentation by selecting "On own behalf" or "On behalf of third parties".
Next, the presenter must provide, on a mandatory basis, a contact telephone number and, additionally, an email.
In the "Documentation that is attached" section, select the type of document and click on the "Add files" link to select the file with the documentation that you must present. In the "Help" link you can check the list of supported formats for submitting files for this procedure, with the maximum size allowed for each file being 64 MB.
Select or drag the file. It is preferable that the file name does not have punctuation marks and is saved on the local disk, within the " AEAT " folder.
The added file will appear in the "Attached Documentation" section. When you finish attaching the files, click "Submit" at the bottom.
Next, the data to be sent is displayed. If you wish to make a modification, press "Return" and if you agree, press "Sign Send".
In the pop-up window, check "Agree" and click "Sign and Send" to finish the submission process.
Once this procedure has been completed, you obtain the receipt of the presentation with a registration entry number and the CSV that you can compare on the website.
Click the link "View in printable format" to obtain the electronic record receipt.