Form and procedure
We explain how to grant power of attorney for online formalities with the Tax Agency.
You can grant power of attorney to carry out online procedures and actions before the Tax Agency in the following ways:
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Over the internet, using the electronic signature approved by the Tax Agency.
This option allows any tax-obligated subject to empower a natural or legal person so that the latter (the authorized person) can carry out online, with its own electronic user certificate, any of the procedures and actions in tax matters that are enabled by the effect, relative to the person who has granted the power (principal). It is allowed that not only the taxpayer himself can carry out the procedure or action, but also the authorized person can carry it out with his own electronic certificate on behalf of the principal.
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Through a personal visit by the party granting the power of attorney to a Tax Agency Office.
If the principal chooses to appear personally 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 Annex I New window of the Resolution of March 9, 2018, of the General Directorate of the State Tax Administration Agency, which modifies the May 18, 2010.
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With a public or private document bearing a signature authenticated by a notary, submitted to the Tax Agency.
In these cases, the document accrediting the power of attorney must comply with 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.