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 legal capacity may act through a representative with whom successive administrative actions will be carried out, unless otherwise expressly stated. In the case of actions carried out over 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 of attorney. It will record the representations that 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 attorney.

Phases of the procedure/service

Start: Submission of application for incorporation of the power of attorney into the Registry for carrying out procedures and actions in tax matters online. This can be done in person, 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: Checking the content of the power of attorney. In the event that defects are detected in the granting of the power of attorney, the interested party will be notified so that, within a period of ten days, he/she may correct the defect or provide the necessary documents, indicating that, if he/she fails to do so, the proceedings will be archived, considering that the interested party has withdrawn his/her request.

Conclusion: Incorporation into the Registry

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing