Extension

Since the entry into force on April 2, 2021 of certain provisions of Law 39/2015, of October 1, on the Common Administrative Procedure of Public Administrations, the powers that are registered in the Register of powers of attorney of the Tax Agency have a maximum validity period of five years. Therefore, the powers registered in said Registry since then, have incorporated their validity term with the maximum limit of 5 years and can be extended successively.

Powers of attorney registered in the Register of Powers of Attorney of the Tax Agency granted or received before April 2, 2021, may be extended successively by the principal for a maximum term of five years. If these powers are not extended, they will lose their effectiveness on April 2, 2026.

All powers of attorney registered in the Register of Powers of Attorney of the Tax Agency can be extended in the two months prior to the moment in which they will lose their effectiveness. Therefore, powers granted or received before April 2, 2021, may be extended until April 1, 2026.

The registered powers of attorney can be extended by the principal by accessing the Tax Agency's electronic office in the section of the Register of Powers of Attorney corresponding to "Consultation, extension and revocation of powers of attorney granted", where there is an option to simultaneously extend all powers of attorney that will expire in the next two months. The extension can also be accessed through My Files/My Alerts.

Likewise, powers of attorney can be extended by the principal in person at the Delegations and Administrations of the Tax Agency, and by means of a public document or a private document with a notarized signature submitted to the Tax Agency.

Furthermore, the attorney can request the extension of the powers granted in his favor, through the Electronic Office of the Tax Agency or in person at the Delegations and Administrations of the Tax Agency if he is not obliged to relate electronically with the Public Administrations, signing a declaration of responsibility on the validity of the powers he has because they have not been revoked.

In the case of extensions of powers of attorney for notifications, it is not necessary for the attorney to accept the extension for the power of attorney to remain effective.