Possible errors in the submission of Form 360
Skip information index"The applicant or the person authorized to receive notifications on behalf of the applicant must be subscribed to the electronic notification service"
One of the requirements for submitting Form 360 is that the applicant or representative must be subscribed to the AEATPI20050425IVANOR procedure at least two days prior to submitting the application. The management is carried out from "Voluntarily subscribe to electronic notifications" in the AEAT Electronic Office
If acting through a representative, it is not necessary to be subscribed to this procedure, it is only necessary to authorize the representative in the NOTIVANOR procedure and that the representative has confirmed the power of attorney. This representative must be subscribed to the AEATPI20050425IVANOR procedure.
Another possible cause of this error is that you have registered a different representative, in the legal entity certificate, than the one registered in the NOTIVANOR power of attorney for the AEAT. In this case you will have to modify it in your Delegation or Administration.