Since October 2, 2024, eIDAS authentication has been in operation at the Tax Agency's Electronic Office, allowing EU citizens to access the main tax procedures, such as filing the IRPF / IRNR declaration or the main VAT forms, using their national electronic identification.

eIDAS (Electronic Identification, Authentication and trust Services) is a European Union regulatory framework that establishes standards for electronic identification and trust services in electronic transactions. This system allows citizens of an EU country to use their national electronic identification, such as a digital ID, to access public services in other member countries, facilitating access to public administration services in a secure and efficient manner, constituting an important step towards digital integration in Europe.

To access the services of the State Tax Administration Agency through the eIDAS system, the EU citizen is required to have a Spanish identity identifier (Spanish EU Citizen Identifier) such as a DNI (National Identity Document), a NIE (Foreigner Identification Number) or a NIF L or NIF M (Tax Identification Number). This means that, although you can use the electronic identification of another EU country, you must be in possession of one of these Spanish identifiers to carry out procedures at the Tax Agency.

Using eIDAS authentication, a variety of procedures can be carried out on the Tax Agency's electronic office, the number of which will be progressively expanded. To find out whether a specific procedure supports eIDAS authentication, simply look for the eIDAS option in the authentication menu.

Initially, the Tax Agency will offer eIDAS authentication in some of the main procedures related to the following matters (only for the most recent years, in some cases):

• Declarations and other Income Tax procedures ( IRPF and IRNR ) and Corporate Tax

• VAT Management

• Debt management

• Customs procedures

• Powers of Attorney

• Queries through the Informa+ tool

• Information notices

• Certain economic-administrative claims and special review procedures

All details on the use of this and other forms of electronic identification are available on the Tax Agency's Electronic Office in the menu All procedures/Electronic identification or through the link Tax Agency: Electronic identification .