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Administrative Procedures
General Information
- Name
-
Power of attorney to carry out tax-related formalities and actions via the Internet
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998288
- Description
-
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.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- 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.
- Deadline for resolution
-
None
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Basic Regulations
- Regulations applicable to online processing
-
- 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
- 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)
- Place of submission
-
- Online
- AEAT (Tax Agency) offices.
- Stages of procedure
-
- 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
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Digital Services via the Single Authorised Email Address (DEHú)
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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