Authorisation to carry out procedures and actions in tax matters via Internet

Denomination

Authorisation to carry out procedures and actions in tax matters via Internet

Procedure type

Taxation

Subject

Taxes

Purpose

Taxpayers with the capacity to act may act through a representative with whom successive administrative actions will be understood, unless expressly stated otherwise. In the case of actions carried out through the Internet, for the exclusive purposes of electronic action before the Tax Agency and without public registry status, there is an electronic registry of powers. It will record the representations that the interested parties grant to third parties to act on their behalf electronically.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

AEAT offices

Documentation

1.- At the choice of the interested party: a) Power of attorney form. b) Public document or private document with notarized signature. c) Form available for electronic processing. 2.- Acceptance of the agent.

Phases of the procedure/service

Start: Submission of application for incorporation of the power of attorney into the Registry to carry out tax procedures and actions online. It can be done through an appearance, providing a public or private document with a notarized signature or through the website of the State Tax Administration Agency . It is necessary to mention the procedures to which the power of attorney refers.

Procedure: Verification of the content of the power of attorney. In the event that defects are noted in the granting of power, the interested party will be notified so that, within a period of ten days, they can correct the lack or provide the necessary documents, with an indication that, if they do not do so, the file will be filed. of the proceedings, considering that the interested party withdraws his request.

Conclusion: Incorporation into the Registry

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing