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Reminder of the channels available for carrying out procedures by electronic means



In the case of individuals, a very useful and easily accessible option, which can be managed without the need for an appointment and without having to carry out any formalities in person, is to register with the electronic signature system Cl@ve, based on identification by mobile phone (temporary Cl@ve) or by means of a user code and password (permanent Cl@ve).There are 3 alternatives for registering for Cl@ve without the need to carry out a in-person formalities:

1.1. If the interested party has with an electronic DNI (or another type of electronic certificate), they can register immediately for Cl@ve, through the AEAT’s e-Office.

NOTE:If the interested party does not have the signature functionality of their electronic DNI operational, this can be activated at a DNIe Update Point (self-service terminal available at Police Stations, which can be used without an appointment):

What do you need to use a DNIe?

Renewal of DNIe keys

1.2. There is a procedure to register for Cl@ve online and immediately, by means of a videoconference with an AEAT teleoperator.It can be done 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 the sending of a Cl@ve letter-invitation online. The interested party will receive it at their fiscal address in the next few days and will be able to register for Cl@ve with it, without the need to carry out any procedure in person.It is an equivalent option to video conferencing, but it is not as fast and does not require the availability of equipment with video call capability (Internet access + camera + microphone).The procedure is described on this website:

Request for invitation letter for Cl@ve registration


If you want or need an electronic signature certificate from the FNMT, there are some alternatives to obtain it without the need to go in person to the AEAT offices.They are as follows:

2.1. Individuals who have a DNIe can request (and immediately download online) an electronic certificate from the FNMT, if they identify themselves using their DNIe (see point 1.1).The procedure is described here:

Obtaining FNMT certificate for individuals

2.2. The Sole or Joint Directors of entities registered in the Commercial Registry, in order to obtain the electronic certificate of the FNMT, have to request it online identifying themselves with their DNIe or an FNMT certificate for an Individual.This procedure allows them to immediately download the certificate.The procedure is described here:

Obtaining FNMT certificate as sole or joint director

2.3.- Representatives of those entities whose NIFs begin with the letters A, B, C and D can apply online (on the FNMT website) for the issue of a Certificate of Representative of a Legal Entity, and carry out the accreditation through a service currently available at the Tax Agency's Electronic Headquarters.The requirement is that the Representative (legal or voluntary) has previously held an FNMT certificate of Natural Person processed in person within the last 5 years.The procedure is described here:

Obtaining FNMT certificate for the representative of a legal entity

Online accreditation for applying for legal person representative certificates

Additionally, in the case of joint directors, when the certificate of representative of a legal entity is requested using this online procedure, you must submit the Application Form for Joint Directors, which must be signed electronically by all the joint directors.The form is available at the following link:

Obtaining FNMT certificate for the representative of 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 an FNMT electronic certificate for a Representative (of Legal Person or of Entity without Legal Personality) without the need to have a previous appointment and without having to carry out any procedure in person at the AEAT, using the alternative means that currently exists of submitting the documentation via a Correos office.The procedure is described here:

Accreditation of legal person representative FNMT certificates in Correos office

Certified accreditation of entity without Legal Personality in Correos office

2.5. The individual can process the obtaining of an FNMT certificate for an individual in other Registration Offices, as an alternative to the Tax Agency’s offices.For example, the social security offices also provide this service, as indicated on this website:

Places to accredit individuals for FNMT certificates


Alternatively, it is possible to use the services of other Trusted Service Providers, as an alternative to the FNMT, which also operate in Spain and which allow electronic signature certificates for individuals to be obtained, as well as certificates for Representatives of Legal Entities or Representatives of Entities without Legal Personality.The following website contains a list of accredited Trusted Service Providers in Spain:

Trusted service providers


Without prejudice to the figure of corporate representative, it is recalled that electronic procedures can be carried out by a third party provided that they have a proxy to do so.

This option to carry out procedures on the e-Office on behalf of third parties involves the Registry of Powers of Attorney of the Tax Agency.Once the power of attorney has been granted, the principal does not need to have an electronic signature.The following alternatives exist so that taxable persons can grant a third party a power of attorney to perform tax proceedings by electronic means:

4.1. If you are an individual , you can grant the power of attorney yourself online and immediately, if you have an electronic signature system.This electronic signature can be, among other alternatives, an 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, they can manage the registration of the power of attorney in the manner described on the following web page, which does not require any procedures to be completed in person at the AEAT:

New form of electronic power of attorney

However, this form of granting powers of attorney without the presence of the AEAT does not apply to deeds granted abroad for which the information has not been previously sent by the corresponding notaries public on the basis of the Agreement signed between the AEAT and the General Council of Notaries on the provision of information of 5 February 2020.