Reminder of the ways available to carry out procedures electronically
REMINDER OF THE OPTIONS AVAILABLE TO ACCESS SERVICES ONLINE THAT REQUIRE AN ELECTRONIC IDENTIFICATION SYSTEM
1.- CL@VE ELECTRONIC SIGNATURE SYSTEM (FOR NATURAL PERSONS)
In the case of natural persons , a very useful and easily accessible option, which can be managed without the need for an appointment and without having to carry out any in-person procedure, is to register in the Cl@ve electronic signature system , based on identification by mobile phone (temporary Cl@ve) or by means of a user code and password (permanent Cl@ve). The alternatives to register in Cl@ve without having to carry out an in-person procedure are these 3:
1.1.- If the interested party has with an electronic DNI (or another type of electronic certificate), can register in Cl@ve immediately , through the AEAT electronic headquarters.
NOTE: If the interested party does not have the signature functionality of their electronic DNI operational, they can activate it at a DNIe Update Point (self-service terminal available at Police Stations, which can be used without the need for an Appointment):
What is needed to use the DNIe?
1.2.- There is a registration procedure in Cl@ve over the Internet and immediately , by carrying out a videoconference with a teleoperator from the AEAT. It can be done either from a computer with Internet access that has a video camera and microphone, or from a mobile phone or tablet with Internet access. This service is accessible from the following section of the AEAT website:
Registration in Cl@ve by video call
1.3.- Another possibility is to request online the sending of an invitation letter to Cl@ve , which the interested party receives at their tax address in the following days and which allows registration in Cl @ve, without the need to carry out any in-person procedure. It is an option equivalent to video conferencing, but it is not as fast and does not require the availability of equipment with the capacity to make video calls (Internet access + camera + microphone). The procedure is described on this web page:
Request for invitation letter for registration in Cl@ve
2.- PROCESSING OF FNMT CERTIFICATES WITHOUT THE NEED TO GO TO THE TAX AGENCY OFFICES
If what you want or need is a electronic signature certificate from the FNMT , there are some alternatives to be able to obtain it without having to carry out an in-person procedure at the AEAT . These are:
2.1.- natural persons who have a DNIe can request (and immediately download via I nternet) an electronic certificate from the FNMT, if are identified by their DNIe (see point 1.1). The procedure is described here:
Obtaining FNMT certificate by natural persons
2.2.- The Sole or Joint Administrators of entities registered in the Commercial Registry , in order to obtain the electronic certificate from the FNMT, must request it online by identifying themselves using their DNIe or using an FNMT certificate. of Natural Person. This procedure allows the immediate download of the certificate. The procedure is described here:
Obtaining FNMT certificate as sole or joint administrator
2.3.- Representatives of those entities whose NIF begins with the letters A, B, C and D can request online (on the FNMT website) the issuance of a Legal Entity Representative Certificate, and carry out the accreditation through a service that currently exists in the electronic headquarters of the Tax Agency. The requirement is that the Representative (legal or voluntary) previously has a Natural Person certificate from the FNMT processed in person in the last 5 years. The procedure is described here:
Obtaining FNMT certificate representing a legal entity
Online accreditation for the application for certificates of representative of a legal entity
Additionally, in the case of joint administrators, when the certificate of representative of a legal entity is requested using this online procedure, they must submit the Application Form for Joint Administrators , which must be signed electronically by all joint administrators. You can consult the form at the following link:
Obtaining FNMT certificate representing a legal entity
2.4.- Any Representative (legal or voluntary) of any type of entity, with or without Legal Personality, can process the issuance of a FNMT electronic certificate of Representative (of a Legal Person or Entity without Legal Personality) without the need for an appointment and without having to carry out any in-person procedure at the AEAT, using the alternative route that currently exists of presentation of the documentation at a Post Office . The procedure is described here:
Accreditation of legal entity representative FNMT certificates in the post office
Accreditation certificate of entity without Legal Personality in post office
2.5.- natural persons can process obtaining an FNMT natural person certificate at other Registry Offices, as an alternative to the Tax Agency offices. For example, Social Security offices also provide this service, as indicated on this web page:
Accreditation places for FNMT certified natural persons
3.- USE OF ELECTRONIC CERTIFICATES FROM OTHER TRUSTED SERVICE PROVIDERS
Alternatively, it is possible to resort to the services of other Trust Service Providers , as an alternative to the FNMT, which also operate in Spain and which allow obtaining electronic signature certificates from Natural Person, as well as certificates of Representative of a Legal Person or Representative of an Entity without Legal Personality. The list of accredited Trust Service Providers in Spain can be consulted on the following website:
4.- REGISTER OF POWERS :
Without prejudice to the figure of social collaboration, it is remembered that electronic procedures can be carried out by a third party as long as they are authorized to do so.
This option to carry out procedures at the Electronic Office on behalf of third parties is the Registry of Powers of Attorney of the Tax Agency. Once the power of attorney is granted, the principal does not need to have any electronic signature. The alternatives that exist so that a taxpayer can grant, in favor of a third party, a power of attorney to carry out tax procedures electronically are the following:
4.1.- If it is a natural person , the power of attorney ##3 via the Internet and immediately , if you have an electronic signature system. This electronic signature can be, among other alternatives, the electronic DNI (see point 1.1) or the Cl@ve system (see points 1.2 and 1.3).
4.2.- If the person who must grant the power of attorney does not have any electronic signature system, the registration of power of attorney of can be managed in the manner described on the following web page , which does not require carrying out any in-person procedure at the AEAT :
New form of electronic power of attorney
However, this form of granting powers of attorney without appearing in the AEAT does not extend to deeds granted abroad whose information has not previously been sent by the corresponding public notaries based on the Agreement signed between the AEAT and the General Council of Notaries on the matter. of information provision of February 5, 2020.