How to register a power of attorney for tax procedures by means of electronic identification
How to register a power of attorney for tax procedures by means of electronic identification
You can register a power of attorney for tax procedures, by getting accreditation through any of these 3 methods:
Poder otorgado mediante comparecencia personal en las Delegaciones y Administraciones de la Agencia y en el caso de personas jurídicas o entidades carentes de personalidad jurídica a que se refiere el artículo 35.4 de la Ley 58/2003, de 17 de diciembre, General Tributaria, mediante comparecencia del representante legal de la entidad o de quien ostente poder suficiente para otorgar los apoderamientos.
Poder otorgado mediante documento público o documento privado con firma notarialmente legitimada presentado ante la Agencia Tributaria.
Power of attorney granted online through any of the identification and authentication systems outlined in article 13 of Act 11/2007 of 22 June, on electronic access to public services for citizens.
Power of attorney by electronic identification
The power of attorney granted by means of electronic identification via the Tax Agency’s website allows any taxpayer to authorise a third party (individual or a company) to carry out any of the tax procedures or actions set up for this in their name, by using their own electronic certificate, DNIe or Cl@ve PIN.
The procedures available for online empowerment can be consulted under "Collaborators".
To register the power of attorney for tax procedures, go to "Registration of power of attorney by electronic identification" in the "Register of powers of attorney" procedures.
Consult the notification at the top."Bear in mind, if you are granting a power of attorney to receive notifications for a specific procedure, for this specific procedure the notifications will be sent to the recipient of the document and to the allocated representative, but the notification will not be sent to the representative for the general procedure.
General power of attorney
Click "Registration of general power of attorney for tax procedures".Fill in the representative NIF/CIF field, select the code(s) for the procedures:"GENERALLEY58", "GENERALDATPE" and "GENERALNOT" and indicate the end date of the authorisation.If the date is not filled in, the authorisation period is considered to be indefinite.Tick the authorisation box and click 'Sign and Send'.
Tick the box 'Accept' and click 'Sign and Send' to complete the granting of power of attorney.
In the response window, you will see the details of the appointing person, the representative, the overview of registered powers of attorney and the CSV (Secure Verification Code), which you can cross-check in the section 'Comparison of documents using the secure verification code' on the website.
Specific power of attorney
Click “Registration of power of attorney for specific tax procedures”.
Fill in the representative's NIF/CIF, indicate the authorisation end date (if the date is not filled in, the authorisation period will be considered indefinite), and select the code(s) of the procedures for which you want to grant power of attorney.
The specific procedures are organised by category.There is a search tool for locating procedures.To display subcategories, click the "+" sign in the corresponding folder.You can select a full category or a specific sub-category.Click "OK" at the bottom.
The procedures for which the power of attorney has been granted will appear; tick the authorisation box and click 'Sign and Send'.
Tick the box 'Accept' and click 'Sign and Send' to complete the granting of power of attorney.
In the response window, you will see the details of the principal and representative, the overview of registered powers of attorney and the CSV codes (general to the response and specific to each power of attorney), which you can cross-check in the section “Comparison of documents using the secure verification code” on the website.
Remember:
The representative will need to have authorisation in order for the powers of attorney to take effect
The power of attorney can be granted to one or to several parties, including both individuals and legal persons.
The principal can "Consult and revoke powers of attorney granted" by going to "Power of attorney for tax-related procedures and actions online" on the website.