Form and procedure

You can grant power of attorney to carry out online procedures and actions before the Tax Agency in the following ways:

1. Over the internet, using the electronic signature approved by the Tax Agency.

   This option allows any taxpayer to authorize a natural or legal person so that the latter (authorized person) can carry out online, with his or her own electronic user certificate, any of the procedures and actions in tax matters that are authorized for this purpose, relating to the person who has granted the power (grantor). It is allowed that not only the taxpayer himself can carry out the procedure or action, but also the authorized person can do so with his own electronic certificate on behalf of the principal.

2. Through a personal visit by the party granting the power of attorney to a Tax Agency Office.

   If the principal chooses to appear in person at the Delegations and Administrations of the State Tax Administration Agency to grant the power of attorney to a third person, this will be formalized by using the form in Annex I New window of the Resolution of March 9, 2018, of the General Directorate of the State Tax Administration Agency, which modifies that of May 18, 2010.

3. With a public or private document bearing a signature authenticated by a notary, submitted to the Tax Agency.

   In these cases, the document proving the power of attorney must conform to the content included in the form in Annex I New window of the Resolution of March 9, 2018, of the General Directorate of the State Tax Administration Agency, which modifies that of May 18, 2010.