Procedure

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

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 and Company

Place of presentation

Electronic
AEAT (Tax Agency) offices.

Documentación

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

Form 

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



Normativa


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 11/2007, de 22 de junio, de acceso electrónico de los ciudadanos a los Servicios Públicos. Artículos 22 a 23. (BOE 23-junio-2007) 

Real Decreto 1671/2009, de 6 de noviembre, por el que se desarrolla parcialmente la Ley 11/2007, de 22 de junio, de acceso electrónico de los ciudadanos a los servicios públicos. Artículos 13 a 16. (BOE 18-noviembre-2009) 

Normativa Básica

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