How to communicate the details of my legal or voluntary representative
Find out how to communicate the representation, legal or voluntary, of natural persons
Legal or voluntary representation of natural persons
If you act through a representative, legal or voluntary, you must communicate their data, name and surname or company name or full name and NIF of the representatives, presenting form 030 accompanied by the document accrediting the representation.
If you are a natural person and lack the capacity to act in the tax order, you must act through your legal representatives.
You have to keep in mind that, in the tax order, both minors and people with disabilities in need of support measures (Law 8/2021) have the capacity to act in tax relations derived from the activities whose exercise they are allowed to carry out. permitted by the legal system, without assistance from the person who exercises parental authority, guardianship, curatorship, de facto custody or judicial defense (LGT art.44).
In order to incorporate legal representation into the Registry of inheritances and legal representations of minors and incapacitated persons , you must provide the documents that, according to the regulations, prove the legal representation of the person with limited capacity for the free exercise of their rights and obligations.
You can also act through voluntary representative , natural or legal person, if you have the capacity to fully exercise rights and obligations. This representative may be a tax advisor.