Form 226Skip information index
Form 226. Power of attorney between spouses
The holder who is identified with their electronic certificate/DNI to file form 226 jointly must have been previously authorised by the spouse to file the tax return.
The granting of power is carried out from the management of "Legal capacity between spouses for the presentation of joint applications for the application of the optional regime." It allows you to identify yourself with an electronic certificate/DNI and also with Cl@ve PIN.
Enter the NIF of the authorised representative (the person you authorise to file form 226 as a whole) and enter the end date of the authorisation.
Note: If the "End date authorisation" field is left blank, the power of attorney will be effective for 5 years.
Next, tick the authorization box for the processing of personal data for the purposes of the procedures that are the subject of the representation and click on "Sign Send."
Mark the box "OK" and click "Fimar and send."
You will obtain the supporting document with the NIF of the appointing party, the NIF of the authorised representative, the procedure subject to authorisation and the reference number.
After the power of attorney has been granted, form 226 may be filed jointly, including the details of the spouse and marking the corresponding options for this tax option.