4.6.1. Who can exercise it?

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

Legal representation must be accredited and verified in the Tax Agency systems.

Voluntary representation will be accredited by the prior registration of power of attorney at 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 in the Electronic Office, through the "Registration of power of attorney through electronic identification" procedure at the following link:

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

Indicating "Power of attorney for specific tax procedures"

and specifying the 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, you must specify the end date of the authorization.