Spain: Grant or Revoque power of attorney and representation for Tax purposes
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General Data
Name: Power of attorney to carry out tax-related formalities and actions via the Internet
Type of procedure
Tax
Subject
Taxes
Object
Those empowered parties liable for the tax payment may act through a representative which will intervene in future administrative actions, unless expressly stated otherwise. In the case of actions carried out via the Internet, there is an electronic power of attorney register for the exclusive purpose of carrying out electronic actions before the Tax Agency. Here, the representations granted by the interested parties to third parties to act on their behalf electronically will be recorded.
Responsible body
Tax Agency
General information on the procedure
Start method
Interested party
Applicant: Citizen – Company
Place of presentation
Online
AEAT (Tax Agency) offices.
Documents
1.- At the choice of the interested party: a) Power of attorney form. b) Public or private document with signature authenticated by notary. c) Form available for electronic processing.2.- Acceptance of attorney.
Procedure/service stages
Start: Submission of application of incorporation of the power of attorney in the register for carrying out the tax-related formalities and actions via the Internet. It may be submitted in person, providing a public or private document with a signature authenticated by notary or via the Tax Agency’s website.
The formalities to which the power of attorney refers shall be included therein.
Procedure: Verification of the content of the power of attorney. In the event that defects are observed in the granting of the power of attorney, the interested party shall be notified so that it may, within a period of ten days, rectify the defect or provide the necessary documents, indicating that, otherwise, the proceedings shall be filed, considering that the interested party desists from its petition.
Conclusion: Incorporation in the register
Forms
Resolution deadline
None
Resolution body
Tax Agency
Information concerning electronic procedure
Identification system
Electronic DNI (Spanish National ID), Electronic certificate
Interactivity level
Level 4: Electronic processing
Procedure
Article 46.2 of Law 58/2003, of December 17, General Tax establishes that “to file appeals or claims, withdraw from them, waive rights, assume or recognize obligations on behalf of the taxpayer, request returns of undue income or refunds and in the remaining cases in which the signature of the taxpayer is necessary in the procedures regulated in titles III, IV and V of this Law, the representation must be accredited by any means valid in law that leaves a reliable record or by declaration in appearance Personnel of the interested party before the competent administrative body. For these purposes, the standardized representation documents approved by the Tax Administration for certain procedures shall be valid. Section 3 adds: “For acts of mere procedure, the representation shall be presumed granted.”
With the purpose of alleviating the difficulties of accrediting the representation with which who does it through the Internet and promoting action before the Public Administration on behalf of third parties electronically, a record of powers of attorney is created that allows the powers granted by citizens and companies for the realization of those procedures and actions that, in tax matters, can be carried out online through the website of the Tax Agency. It is currently regulated in the Resolution of May 18, 2010 of the General Directorate of the State Agency for Tax Administration in relation to the registration and management of powers of attorney and the registration and management of inheritance and legal representations of minors and persons incapacitated for the realization of procedures and actions by Internet before the Tax Agency.
Accredited powers of attorney will be incorporated into the registry in the following ways:
Power granted by personal appearance in the Delegations and Administrations of the Agency and in the case of legal persons or entities lacking legal personality referred to in article 35.4 of Law 58/2003, of December 17, General Tax, by appearance of the legal representative of the entity or of who has sufficient power to grant the powers of attorney.
Power of attorney granted through a public document or private document with a notarized signature presented before the Tax Agency.
Power granted by Internet through the use of any of the identification and signature systems provided for in articles 9 and 10 of Law 39/2015, of October 1, of the Common Administrative Procedure of Public Administrations.
The power of attorney may be granted to one or several persons, both physical and legal. In any case, the empowerment for the telematic reception of notifications will imply the consent of the principal to the use of electronic means for the practice of notifications by the Tax Agency, when the notification is made to the representative.
Those who want to act through the Internet representative can choose to delimit the extension of the power they grant through the singular choice of each of the procedures to which they want it to be extended, or empower them to perform some or all of the following general categories of formalities:
Procedures that, in accordance with article 46.2 of the General Tax Law, require their accreditation by any means valid in law that leaves a reliable record or by appearance before the competent administrative body. If this possibility is chosen, once the aforementioned general power of attorney is granted for all the procedures of article 46.2 of the General Tax Law, this will be extended to the completion of all the procedures of article 46.2 of the General Tax Law whose realization by Internet is enabled or enabled in the future.
Consultation of personal data. The representation will be extended to all personal data queries enabled or enabled in the future.
Receipt of notifications.
Payment of debts managed by the State Tax Administration Agency through telematic ordering of direct debits in the principal’s accounts.
Power of attorney to carry out tax-related formalities and actions via the Internet
- With a digital identification certificate or electronic DNI (Spanish National ID)
- With Cl@ve PIN
- With reference number
- Without identification
How to consult and revoke powers of attorney granted
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From the link ‘Consult and revoke powers of attorney granted’, the appointing party can consult powers of attorney granted, modify the authorisation validity dates and revoke them. This link is found in ‘Grant and authorise representation’ in the section ‘Featured procedures’ in the E-Office, by clicking on: “Authorisation to carry out procedures and actions in tax matters via Internet.
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Consult powers of attorney granted
Click ‘Consult and revoke powers of attorney granted’. The appointing party’s electronic certificate, DNIe or Cl@ve PIN is required for access.
Once the type of access is selected, you will see a window on consulting and revoking the powers of attorney granted, indicating the NIF (tax ID) and name or business name of the appointing party.
You can filter the search using these criteria: ‘Representative’, ‘State of authorisation’, ‘Procedure’ and ‘Validity date’. Click ‘Search’; the first 10 results will appear. If there are more results, click ‘More’ and ‘Next’ to see the other powers of attorney. Click on the reference number of the power of attorney to access the details of the authorisation, where you can change the validity period and/or revoke it.
Revoke powers of attorney granted
The appointing party can revoke the powers of attorney granted at any time. The revocation will take effect as soon as it is duly communicated to the Tax Agency.
The revocation can be performed through any of the procedures used to grant them:
- By appearing in any of the Tax Agency Delegations or Administrations, filling in Appendix II of the Ruling of 18 May 2010 (Official State Gazette of 21 May 2010), of the Managing Director of the Tax Agency, which governs the registration and management of powers of attorney and the registration and management of successions and of legal representations for those who are unable to represent themselves, to carry out tax procedures and actions online.
- Through a public or private document, which must adapt to the content of Appendix II of the Ruling of 18 May 2010 (Official State Gazette of 21 May 2010), of the Managing Director of the Tax Agency, which governs the registration and management of powers of attorney and the registration and management of successions and of legal representations for those who are unable to represent themselves, to carry out tax procedures and actions online.
- On the Tax Agency website, using the appointing party’s electronic certificate, DNIe or Cl@ve PIN. To do this, the appointing party must go to the ‘E-Office’, ‘Featured procedures’, ‘Authorise and grant representation’, ‘Consult and revoke powers of attorney granted’.
Click on the reference number, and then go to ‘Revoke authorisation for this procedure’, located at the top.
The appointing party can specify the date on which the revocation becomes effective. Then click ‘Sign and Send’.
Tick ‘Accept’ and click ‘Sign and Send’ to finish the procedure.
The response will be a window confirming the revocation with a Secure Verification Code (CSV), to verify the document in the E-Office, ‘Featured procedures’, ‘Comparison of documents with a Secure Verification Code (CSV)’, as well as all other details on the power of attorney.
This article is correct as per the publication date.
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