10.2.1 Electronic certificate
The electronic certificate is a document signed and issued by a certification authority (CA) or certification service provider, which links signature verification data to a signatory and serves to identify a natural or legal person. The electronic certificate guarantees that data transmissions are carried out securely.
It is not possible, given the number of Certification Authorities, to exhaustively expose the casuistry of each of them, so the general characteristics of the certificates issued by the National Mint and Stamp Factory (FNMT) are presented. The Tax Agency does not issue the electronic certificate, it only acts as Registry office for the accreditation of taxpayers' identity. It should be noted that the Tax Agency has enabled a new online accreditation procedure for Certificates of Representative of a Legal Entity of type A, B, C and D, in addition to the existing ones, which allows the presentation of the necessary documentation to complete the accreditation.
Link to frequently asked questions - registry offices
Link to electronic certificates of legal entity representative
Likewise, the FNMT has enabled a new accreditation procedure for Certificates of Representative of a Legal Entity and Representative of an Entity without Legal Personality through the Post Offices, in addition to the existing one. Therefore, the applicant for these certificates may prove their identity at the AEAT registry offices (by appointment) as before, or at the Post Office.
Link to frequently asked questions - certificate accreditation: documentation to present