Subjective and objective scope
Who can grant power of attorney and to whom can power of attorney be granted?
Natural persons, legal persons and entities without legal personality referred to in Article 35.4 of Law 58/2003 of 17 December 2003 on General Taxation (inheritances, communities of property and other entities that, without legal personality, constitute an economic unit or a separate estate subject to taxation) may grant a power of attorney to carry out, on their behalf, certain tax formalities within their personal scope. The power of attorney can be granted, in turn, to one or to several parties, including both individuals and legal persons.
The implementation of representation by this means does not entail any increase in the responsibility of the representative with respect to that established in the regulations that govern it in general terms.