Identification and electronic signatures


The citizen identification and signature systems, enabling citizens to interact with the Tax Agency (AEAT) through its e-Office, are included in Articles 9 and 10 of Law 39/2015, of 1 October, on Public Administration and the Common Administrative Procedure.

Types of access to the e-Office procedures

Depending on the Tax Agency e-Office procedure that you wish to access, you will be able to chose from different identification (proof of identity) and signature (declaration of acceptance and consent) systems to access it. Details of the currently enabled types of access can be found at the following link:


The AEAT will support the identification systems indicated as signature systems when they allow the authenticity of the acceptance and consent of the interested parties to be proven. When the interested parties use a signature system that complies with these conditions, it will be understood that their identity has already been proven through the completion of the signature itself.

The AEAT may enable the use of combined systems based on the above-mentioned systems, maintaining the same operational guarantees established for those systems.

In particular, the public may use these systems to provide, check, confirm or modify information, proposals or prepopulated returns sent or made available by the Tax Agency, under the terms and conditions that may be established in the regulation applicable to that specific procedure.

Cl@ve PIN.

Cl@ve PIN is an identification system based on the use of a code chosen by the user and a PIN code that they receive via SMS. It is necessary to preregister for this service.

For more information, please consult the following link:

Information and validation of electronic DNI

For more information on the electronic DNI, please consult the following pages:

To verify that your electronic DNI works correctly, you may use the VALIDe service

Identification and electronic signature certificates

For information on what an electronic signature is, how to get it, and how and when to use it, consult the information on electronic signatures on the Tax Agency Portal ( in the Help - Electronic Certificate section.

The electronic certificates accepted by the Tax Agency are those issued by service providers authorised by the Ministerio de Economía y Empresa: