How to register a power of attorney for tax procedures using electronic identification
You can register a power of attorney for tax procedures by accrediting yourself in one of these 3 ways:
-
Power granted by personal appearance in the Delegations and Administrations of the Agency and in the case of legal persons or entities lacking legal personality referred to in article 35.4 of Law 58/2003, of December 17, General Tax, by appearance of the legal representative of the entity or whoever 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 online through the use of any of the identification and authentication systems provided for in Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations.
Power of attorney through electronic identification
The power of attorney granted through electronic identification on the Tax Agency website allows any taxpayer to empower a third party (natural or legal person) to carry out online, on their behalf, any of the tax procedures and actions that they require. They are authorized by proxy with their own electronic certificate, DNI electronic or Cl@ve .
The procedures available for power of attorney through the internet can be consulted in "Collaborators".
To register the power of attorney for tax procedures, access "Registration of power of attorney through electronic identification" within the procedures of the "Registry of Powers of Attorney".
See the notice at the top. Keep in mind that if you grant a power of attorney to receive notifications of a specific procedure, for that specific procedure the notifications will be directed to the recipient of the document and to the specifically designated representative, with the representative not receiving the notification in the general procedure.
General power of attorney
Click on "Registration of general power of attorney for tax procedures." Fill in the field NIF / CIF of the representative, select the procedure code(s): "GENERALLEY58", "GENERALDATPE" and "GENERALNOT" and indicates the end date of the authorization. If the authorization end date information is not modified, the duration of the power of attorney will be 5 years, this being the maximum duration of the power of attorney. Check the authorization box and press "Sign and Send."
Check the "Agree" box and click "Sign and Send" to complete the proxy.
In the response window 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 "Comparison" section. of documents using a secure verification code" on the web. Furthermore, in the case of general power of attorney for the receipt of notifications, in the "Status" column "Telematic Notification" is specified to indicate that the confirmation of the power of attorney is necessary for it to take effect.
Specific power
Click on "Registration of power for specific tax procedures."
Fill in the field NIF / CIF of the representative, indicate the end date of the authorization and select the code(s) of the procedures for which grants the power.
Specific procedures appear organized by categories. You have a search engine to easily locate the procedure. To display the subcategories, click on the "+" sign of the corresponding folder. You can select an entire category or a specific subcategory. Press "OK" at the bottom.
The procedures for which the power of attorney has been granted will be displayed and the authorization end date can be modified (if the value on the previous screen has not been changed, the validity will be 5 years). Check the authorization box and press "Sign and Send."
Check the "Agree" box and click "Sign and Send" to complete the proxy.
In the response window, the data of the principal and agent, the list of registered powers of attorney, and the CSV codes will be recorded (both the general one of the response and the specific ones for each power of attorney). which you can compare in the "Document comparison using secure verification code" section on the website.
Remember:
-
Confirmation by the agent is necessary for the powers to take effect in those cases in which the status "Telematic Notification" is marked.
-
The power of attorney can be granted to one or more people, both natural and legal.
-
The principal can carry out the "Consultation and revocation of powers granted" by accessing "Power of attorney for carrying out tax procedures and actions online" on the website.