How to communicate the details of my legal or voluntary representative

Legal or voluntary representation of individuals

If you act through a representative, legal or voluntary, you must communicate their details, name and surname or company name or full name and NIF of the representatives, submitting form 030 accompanied by the document proving the representation.

If you are a natural person and you lack the capacity to act in tax matters, you must act through your legal representatives.

You must bear 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 is permitted by the legal system, without assistance from the person exercising parental authority, guardianship, curatorship, de facto custody or legal defense (LGT art.44).

In order to incorporate legal representation into the Registry of successions and legal representations of minors and incapacitated persons , you must provide the documents that, according to the regulations, accredit 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 , a natural or legal person, if you have the capacity to fully exercise rights and obligations. This representative may be a tax advisor.