Power of Attorney for Representation Before the Tax Agency

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Yes, exactly. The power can expressly authorize the attorney-in-fact to file any tax return: Income Tax, VAT, Corporate Tax, withholdings, fractional payments, and any other tax you specify.

It can also authorize requesting tax certificates, managing payments and deferrals, and handling any request from the Tax Agency.

Yes, completely. You can define the power very specifically: to certain taxes (VAT only, Income Tax only, Corporate Tax only), to specific fiscal years (for example, only 2024 and 2025 returns), or even to specific procedures (like attending a specific inspection or requesting a deferral).

This flexibility allows you to maintain control and grant only the powers you really need to delegate.

Yes. The notarial power of attorney is valid before the State Tax Administration Agency (AEAT), autonomous regional tax offices (such as the Catalan Tax Agency or the Foral Treasury of Navarre), and local entities (municipalities).

The deed can expressly specify before which tax administrations representation is authorized, ensuring the power has the territorial scope you need.

No. Granting a power of representation does not transfer tax liability. You remain the taxpayer and the ultimate responsible party before the Tax Office for your taxes and obligations.

The attorney-in-fact acts on your behalf and represents you, but the tax consequences (both positive and negative) of returns and procedures fall on you as the taxpayer.

You can revoke the power at any time through a notarial deed of revocation. The revocation process can also be done online.

It is recommended that, in addition to granting the revocation deed, you expressly notify the Tax Agency of said revocation (by written communication or through the Electronic Office) and the attorney-in-fact, so there is record that they no longer have powers to represent you.

No. At Notario.org we carry out the entire process 100% online. You will sign the power before a notary via videoconference, using your digital certificate or Cl@ve system.

You don't need to leave home or physically go to any notary office, regardless of where you are in the world.

The complete process is usually completed in less than 24 hours from when you submit your request:

• Deed preparation: 2-4 hours
• Signature by videoconference: 15 minutes
• Delivery of digital notarial document: immediately or a few hours later

Once granted, your representative can start using it immediately before tax authorities.

The basic documentation is:

• Your valid identity document (ID, NIE, or passport)
• Complete details of the attorney-in-fact (name, ID/NIE, or tax ID if a company)
• Clear description of the powers you want to delegate (taxes, procedures, periods)
• Digital certificate or Cl@ve for signing by videoconference

If you have questions about how to define the powers, our team advises you during the process.

Yes, it is one of the most common uses. Many foreign residents who maintain tax obligations in Spain (because they have properties, income, economic activities, or inheritances) grant this power so that a professional in Spain can represent them before the Tax Office.

The online procedure allows you to do it from any country without needing to travel to Spain.

Only if you expressly authorize it in the deed. You can include a clause that allows substitution or delegation of powers, or explicitly prohibit it so that only the designated attorney-in-fact can act.

It is important to define this when granting the power according to the level of control you want to maintain.