4.4.1. Who can exercise it?

The right may be exercised by the interested party directly or through his legal or voluntary representative.

The legal representation must be accredited and will be verified in the Tax Agency systems.

Voluntary representation will be accredited by the prior registration of power of attorney in the State Tax Administration Agency, in the procedure "FZ081 - Exercise of rights. General Data Protection Regulation".

The registration of said power of attorney can be carried out at the Electronic Office, through the "Registration of power through electronic identification" management at the following link:

https://sede.agenciatributaria.gob.es/Sede/en_gb/colaborar-agencia-tributaria/registro-apoderamientos.html

Indicating "Registration of power for specific tax procedures"

and specifying procedure "FZ081 - Exercise of rights. General Data Protection Regulation". Likewise, the NIF of the representative must be completed and, if you want to limit the power, the end date of the authorization must be specified.