3.2.5. Registration of representative powers

Taxpayers can carry out any procedure at the Tax Agency through a representative (fiscal intermediary). In the case of procedures carried out on line, the Tax Agency makes available to the taxpayers an electronic power of attorney register service which, without it being a public register, allows to put on record the representations that taxpayers grant to third parties for the carrying out of these procedures in the electronic headquarters of the Tax Agency.

As for 31 December 2012 1,538,913 powers of attorney for on-line procedures were active, 57 per cent more that in the previous year.