Form 210
Skip information indexPower of attorney between spouses for the presentation of joint returns of form 210
In the event that the presentation of form 210 corresponds to a self-assessment of two spouses of income derived from transfers of real estate who opt for joint presentation, access to the form and signing of the declaration will have to be done with the electronic certificate Of one of them. The other spouse will have to make, prior to sending the declaration, a power of attorney in favor of the declarant who is going to send the form.
While the electronic presentation of form 210 requires identification by means of a certificate or DNIe , the second holder can carry out the power of attorney with an electronic certificate, DNIe or Cl@ve . If you have questions about how to obtain an electronic certificate or how to register in the Cl@ve system, consult the information available in the related content.
The power of attorney that allows the presentation of form 210 is the specific power of attorney "210P" (also included in the general power of attorney "GENERALLEY58").
When the spouse agrees to register the 210P power of attorney, they will have to indicate the NIF of the declarant who is going to submit the form 210 and the expiration date of the power of attorney. The maximum duration of this power of attorney is 5 years from the day on which the power of attorney is registered; if no date is entered for the end of the authorization, it will be 5 years. The authorization box for the processing of personal data must also be checked.
Press "Sign Send."
Once the power of attorney has been made, the declaration can be submitted jointly, making sure to provide the following information: type of Income, code 28 and in the section "Determination of the impossible base", Code C (spouse), the participation fees of the taxpayer and spouse, plus the identification of the spouse with NIF , last name and name.