Form and procedure
You can grant power of attorney to carry out online procedures and actions before the Tax Agency in the following ways:
Over the internet, using the electronic signature approved by the Tax Agency.
This option enables any party liable for the tax payment to empower a third party (individual or legal person) in order that he or she (the representative) can use his or her own electronic user certificate to perform over the internet any of the tax-related procedures or actions that have been enabled for this purpose and which concern the party that has granted the power of attorney (the grantor).It allows not only the party liable for the tax payment to carry out the procedure or action, but also their representative to carry it out with their own electronic certificate on behalf of the grantor.
Through a personal visit by the party granting the power of attorney to a Tax Agency Office.
If the grantor chooses to appear in person at the Delegations and Administrations of the Tax Agency to grant the power of attorney to a third party, this shall be formalised by using the form at Annex INew window of the Resolution of 9 March 2018, of the Directorate General of the State Tax Administration Agency, amending that of 18 May 2010.
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 of the form at Annex INew window of the Resolution of 9 March 2018, of the Directorate General of the State Tax Administration Agency, amending that of 18 May 2010.