Power of attorney to carry out tax-related formalities and actions via the Internet

General Data


Power of attorney to carry out tax-related formalities and actions via the Internet

Type of procedure





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.


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


On-line processing

Resolution deadline


Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing


Normativa de tramitación

Resolución de 18 de mayo de 2010, de la Dirección General de la Agencia Estatal de Administración Tributaria, en relación con el registro y gestión de apoderamientos y el registro y gestión de las sucesiones y de las representaciones legales de menores e incapacitados para la realización de trámites y actuaciones por Internet ante la Agencia Tributaria. (BOE 21-mayo-2010)

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas. Artículos 5 y 6

Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículos 45 a 47. (BOE 18-diciembre-2003)