Law 11/2007, of 22 June, of electronic access of citizens to public services, has been a milestone in the construction of a public administration of the information society in Spain, contributing to the configuration of a modern administration that makes the principles of effectiveness and efficiency its backbone in relations with the citizens. This Law has been partially developed by Royal Decree 1671/2009 of 6 November 2009.

The Tax Office has empowered the submission of tax declarations and documents on behalf of third parties by means of the telematic route under the provisions of Article 46 of Law 58/2003 of 17 December 2003. Tax, which allows the tax authorities to act by means of a representative. Paragraph 2 of that provision states that ' in order to bring proceedings or claims, to desist from them, to waive rights, to assume or to recognise obligations on behalf of the tax liability, to request refunds of undue income or reimbursements and in the other cases where the signature of the tax obligation is necessary in the procedures regulated in Titles III, IV and V of this Law, the representation must be credited by any means valid in law that leaves reliable evidence or by statement of the person concerned's personal appearance before the body competent administrative ".

For its part, Article 84.3 of the General Rules of Procedure and the procedures for the management and tax inspection and the development of the common rules of procedures for the application of the taxes approved by the Royal Decree 1065/2007, of July 27, provides that for the development of the activities of assistance to the tax authorities, the tax administration will make electronic records of proxy or representation available to them.

In this context, the Resolution of the Director General of the Tax Agency of 16 February 2004 created a register of proxies based on a computer application that allows the registration of the powers granted by the Citizens and companies for the performance of certain formalities and actions that, in tax matters, can be carried out by the Internet from the Virtual Office of the Tax Agency (today from the Electronic Headquarters).

Subsequently, the Resolution of 18 January 2005 extended the scope of the registration of proxies, increasing the instruments offered by the Tax Administration to those interested in their actions through the Internet.

The resolutions referred to included a special proxy system with an express mention of each specific process that the power wanted to extend the proxy, from among those authorized to be carried out by Internet. This system implied that, when progressively new formalities were being enabled for their realization through the Internet, those who wanted to extend the seizure granted to such formalities would have to grant successive new proxies. This prompted the demand for the possibility of granting a proxy that could be extended to all the formalities for which the Internet was enabled. In order to meet the demand made, the Resolution of 20 June 2007 was issued which allowed those who want to act via Internet representative to opt for the initially established model, delimiting the extent of the power that grant, by means of the individual choice of each of the formalities to which they wish to be extended, or by granting power to a third party on a general basis ("global proxy for categories of formalities").

This Resolution recasts and updates the previous Resolutions and extends its scope by responding to new taxpayer demands. As a novelty, the authorities granted by legal persons and entities lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, may be incorporated into the register. This route of incorporation of the proxies to the Registry through the Internet must tend to consolidate in the future as the only path to the same for the proxies granted by legal persons, in particular, by the societies limited liability companies and limited liability companies.

The proxy may be granted to one or more individuals, both natural and legal, except in the case of proxies for the telematic reception of communications and notifications that can only be granted to a single person. natural or legal person.

In addition, this Resolution extends the objective framework of the procedures for which the proxy can be granted for the purposes of telematics on behalf of third parties in order to facilitate access to the Citizens 'and companies' relations with the electronic administration, not limited to the formalities of a tax nature, which can be applied, for example to the procedures of hiring and patrimonial responsibility.

By virtue of the above, I have:

I. REGISTRATION AND MANAGEMENT OF PROXIES FOR THE COMPLETION OF PROCEDURES AND ACTIONS BEFORE THE STATE AGENCY OF TAX ADMINISTRATION

First. Scope of application.

1. The first to eighth paragraphs of this Resolution apply to the registration and management of the proxies granted by natural persons, legal persons or entities lacking legal personality as referred to in Article 35.4 of the Law 58/2003, of 17 December, General Tax Office for the carrying out of formalities and proceedings before the organs of the Tax Office through the Internet, without prejudice to the specific characteristics of this matter in the customs field.

2. The natural persons, legal persons and entities lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, may grant seizure.

3. The seizure may be granted to one or more natural or legal persons, except in the case of an electronic receipt of communications and notifications which may only be granted to a single natural person or legal.

Second. Incorporation of the proxies to the Power Registry.

1. The following forms shall be incorporated into the Register:

(a) Power given by personal appearance of the power in the Delegations and Administrations of the Tax Agency by using the form in Annex I.

In the form, which shall be completed in its entirety, the signature of the power must be stated and the identification and signature of the official to whom it appears that, in any case, must be authorized to discharge in the registration of the proxies, under the conditions set out in this Resolution.

If the power is a legal person or one of the entities lacking in legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, the comparison must prove that it is the legal representative of the entity or holding sufficient power to grant the proxies in question.

b) Power granted through a public document or private document with a notarized signature filed with the Tax Office. In such cases the certificate of approval must conform to the content set out in the form in Annex I.

c) Power granted by the Internet, through the use of one of the identification and authentication systems provided for in Article 13 of Law 11/2007, of June 22, of electronic access of citizens to public services. The grant of power will be made using the form available at the Electronic Headquarters of the State Tax Administration Agency whose content will be the same as that of Annex I of this Resolution, with the exception of the data associated with public or private document with a notarially legitimised signature.

2. In the case of proxies granted by appearance in the offices of the Tax Office or in a public document or a private document with a notarized signature, the incorporation of the proxy to the Registry will be carried out by the a duly qualified and authorised official by the holder of the Central Delegation of Great Contributors or by the holders of the Agency's Special Delegations and Delegations.

In the case of proxies granted by the Internet, the incorporation into the Register will be done in an automated manner, so that the data transmitted electronically by the power, under the conditions established in this Resolution, they will be those found in the Register of proxies.

The proxies referred to in this Resolution shall take effect from the date of their incorporation into the Register of Proxies.

3. At any time the proxy may waive the proxy, through the Electronic Headquarters of the State Tax Administration Agency, through the use of any of the identification and authentication systems referred to in this section. Second 1.c), so that the record low will occur in an automated manner.

Third. Granting power to receive communications and notifications.

1. In the case of a grant of power for the receipt of communications and notifications, in addition to the requirements referred to in the previous paragraph, in order to be discharged from the register, the acceptance of the proxy shall be necessary. it will prove identical to the proxy granted-for appearance, in a public or private document with a notarized signature, or through the Internet. In the latter case, the use by the proxy of one of the identification and authentication systems provided for in Article 13 of Law 11/2007 of 22 June, of electronic access of citizens to public services, will be necessary. in accordance with the provisions of Order HAC/1181/2003 of 12 May 2003 laying down specific rules on the use of electronic signatures in tax relations by electronic, computer and telematic means with the State Agency Tax Administration.

The granting of power for the receipt of communications and notifications shall not take effect until the acceptance of the proxy by any of the means established in the preceding paragraph is recorded.

2. In any event, the proxy for the receipt of notifications shall imply the consent of the power to the use of electronic means for the practice of notifications by the Tax Office, when the notification is practice the representative, in accordance with the regulatory rules for electronic notifications.

3. Granted and accepted for the reception of communications and notifications, these will be made to the representative preferably in a telematic form, although they can also be practiced, if necessary, on paper.

Fourth. Checking the content of the proxy.

1. The official who proceeds to discharge a power in the Register of Proxies shall check the content of the Register of Proxies. To this end:

(a) In the proxies granted by appearance, you shall check the identity of the comparist and the contents of the form in Annex I.

(b) In the proxies granted by public document or private document with a notarized signature, it shall verify that it conforms to the content referred to in paragraph 2 (b) of this Resolution.

2. Where the power is granted by legal persons or by one of the entities lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, by appearance or in public document or With a notarized signature, a report from the Agency's Legal Service shall be requested in the following cases:

(a) In any event, in the case of entities without legal personality and when dealing with legal persons, the natural person who is to grant the proxy is not the legal representative, but a voluntary representative, of the person legal.

(b) In other cases, when doubts arise about the existence and sufficiency of the representation of the person who intends to grant the proxy on behalf of the legal person.

In the event that defects are noticed in the granting of the power, the person concerned will be informed that, within ten days, the necessary documents will be subsable or provided, indicating that, if he does not do so, proceed to the archive of the actions, considering that the interested party has removed his request.

3. In the proxies granted by the Internet, the computer application that supports the Registry will only allow the discharge in the same of those proxies that contain all the data requested in the form referred to in the Second 1.c) of this Resolution.

In cases where technical anomalies are detected in the telematic transmission of the power-granting form, this circumstance will be brought to the attention of the host by the system itself, through the corresponding error messages, to proceed with their healing.

Fifth. Content of the Register of Proxies.-To discharge a proxy in the Register the following data shall be entered:

a) Name, name, name, or social reason and NIF of the power.

b) Name, name, name, or social reason and NIF of the proxy.

c) Procedures and actions to be taken over.

d) Date to which the proxy is in effect.

e) The reference number of the high and high date in the Registry.

Sixth. Procedures and actions.

1. The possession of the registration in the Register shall only take effect with respect to the formalities or actions to which the power granted is expressly referred to, and have been entered in the corresponding form, from which at any time are incorporated into the application's catalog of procedures and performances.

At the Electronic Headquarters of the State Tax Administration Agency, a public relation will be maintained regarding the procedures and actions that can be taken over. In respect of each of the formalities or actions listed in that relationship, the description and an identification code, as well as if it is included in the overall seizure, shall be recorded in any of the specific procedures mentioned above. In Article 46.2 of Law 58/2003 of 17 December, General Tax, in the consultation of personal data, in the payment of debts managed by the Tax Agency by means of telematic management of direct debits in the accounts of the in the receipt of notifications or in another of the categories of formalities which are approve according to the provisions of the following number.

2. The enablement of new procedures and actions to incorporate the catalogue of formalities and actions for which it can be taken will be carried out, on a proposal of the Department of the Tax Agency affected and previous favorable report of the Service Legal, by resolution of the Agency's Directorate-General.

The report of the Legal Service of the Tax Office shall decide whether it is a matter of procedures covered by those provided for in Article 46.2 of Law 58/2003, of 17 December, General Tax, data consultation personal, payment of debts managed by the Tax Agency by means of telematic management of direct debits in the accounts of the power, receipt of notifications or in other categories of global proxies that can be approved in the future.

3. However, a given discharge shall take effect in respect of all the formalities or proceedings which are enabled or which are enabled to be carried out on the Internet, provided that, in addition to the document in which it is seized, its general character, which the representation expressly extends to the formalities and actions related to article 46.2 of Law 58/2003, of December 17, General Tax, to the consultation of personal data, to the payment of managed debts by the Tax Office by means of telematic management of direct debits in the accounts of ownership of the power and the receipt of notifications. It is also permissible to limit the effects of the seizure to one or more of the above categories as set out in Annex I:

a) Procedures for Article 46 LGT.

b) Query personal data.

c) Payment of debts managed by the Tax Agency by means of telematic management of direct debits in the possession of the power.

d) Receiving notifications.

The approval of new categories of procedures and actions of global seizure will be carried out, on a proposal of the Department of the Tax Agency concerned and after favorable report of the Legal Service, by resolution of the Directorate-General of the Tax Office.

Seventh. Revocation of power.

1. The revocation of the proxies discharged in the Register that regulates this Resolution will only take effect from the moment it is communicated to the Tax Agency. In particular, revocation may be performed:

(a) By appearance in the Delegations and Administrations of the Tax Office, in which case the form of Annex II shall be completed, stating the signature of the power that revokes the power and the official; duly authorised, in the presence of which the revocation is carried out, as well as its identification. It will proceed at that time to discharge the power in the Register of Proxies.

(b) By means of a public document or a private document with a notarially legitimate signature filed with the tax office, with the content set out in the form in Annex II. Upon receipt of the authentic communication of the revocation, the authorized official shall immediately proceed to discharge the power in the Register of Proxies.

c) Through the Internet, through the use of some of the identification and authentication systems provided for in article 13 of Law 11/2007, of June 22, of electronic access of citizens to public services-be it natural person, legal person or one of the entities lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax-and using the form available at the Electronic Headquarters of the State Tax Administration Agency, the content of which shall be the same as that laid down in Annex II. In this case, the computer application that supports the Registry will automatically unsubscribe the power.

2. In the case of proxies revoked by appearance in the offices of the Tax Office or in a public document or private document with a notarized signature, the discharge shall be carried out by the official duly qualified and authorised by the holder of the Central Delegation of Great Contributors or by the holders of the Special Delegations and Delegations of the Agency. That official shall verify that the revocation complies with the conditions laid down in this Resolution.

Eighth. Documentation file.

In the case of proxies referred to in paragraph 2 (a) and (b) of this Resolution, the Unit of the Delegation or Administration to whom the power is granted or presented shall carry out the review actions it considers subsequently filing the documentation submitted and, where appropriate, the opinion of the Legal Service.

II. REGISTRATION AND MANAGEMENT OF SUCCESSIONS AND LEGAL REPRESENTATIONS OF MINORS AND DISABLED

Ninth. Scope of application.

The ninth to fourteenth paragraphs of this Resolution are applicable to the registration and management of the succession, in the terms referred to in Articles 39 and 40 of Law 58/2003, of 17 December, General Tax, of the the deceased natural persons and legal persons or entities lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, extinguished. It also applies to the registration and management of the legal representation of persons who lack the capacity to act in accordance with the law.

10th. Incorporation of the succession and legal representation to the Registry of the succession and the legal representations of minors and the disabled.

1. The incorporation of the succession and the legal representation to the Registry will require that the successors or the legal representatives, respectively, provide the documents that, according to the civil or commercial law, credit the death and succession of the natural person, the extinction and succession of the legal person or entity lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, or which accredit the legal representation of the person without the capacity to act as referred to in the previous paragraph. In particular, in the case of succession of legal persons or entities lacking legal personality, the registration of the legal person or entity lacking legal personality shall be credited in all cases. Mandatory enrollment.

2. The incorporation of the succession and the legal representation shall be carried out by the official duly qualified and authorised by the holder of the Central Delegation of Great Contributors or by the holders of the Special Delegations and Delegations of the Agency, once the successor or the legal representative has completed the form in Annex III, where the signature of the successor or the legal representative of the person lacking the capacity to act according to the law and the identification and signature of the official.

11th. Checking the contents of documents.

The official who proceeds to discharge in the Register must, in any case, request an opinion from the Legal Service on the adequacy of the documents provided to prove the death and succession of the natural person, the the extinction and succession of the legal person or entity lacking legal personality as referred to in Article 35.4 of Law 58/2003 of 17 December, General Tax, or to prove the legal representation of persons without legal personality the ability to act referred to in the ninth paragraph.

In the event that defects or omissions are noted in the documents provided, the person concerned shall be notified that, within ten days, the necessary documents are not being supplied or supplied, indicating that, if not The file of the proceedings shall be made, considering that the person concerned has removed his request.

12th. Content of the Register of Successions and of the legal representations of minors and the disabled.

The following data will be entered upon discharge in the Registry:

(a) Name, name, name or social name and NIF of the deceased natural person, legal person or entity lacking legal personality extinguished or of the person lacking the ability to act according to right.

b) Name, name, name or social reason and NIF of the successor or legal representative of the person lacking the ability to act in the past.

c) High and high date reference number in the Registry.

13th. Procedures and actions.

1. The successors of the deceased natural persons, legal persons or entities without legal personality extinguished or the legal representatives of persons lacking the capacity to act referred to in paragraph 9 may only carry out those formalities and actions which, according to their rules, must be carried out by the Internet before the bodies of the tax office, without prejudice to the specific characteristics of the matter in the customs field.

2. The Electronic Headquarters of the State Administration of Tax Administration will maintain a public relation of the procedures and actions that according to its rules must be carried out by means of the Internet. For each of the formalities or proceedings listed in that connection, the description and the identification code shall be given.

14th. Documentation file.

The Unit of the Delegation or Administration to whom the documentation is presented shall carry out the review actions it considers to have been made, subsequently filing the documentation submitted together with the opinion of the Service Legal.

III. EN-IT PROVISIONS

15th. Protection of personal data.

1. In order to comply with the provisions of Article 6 of the Organic Law 15/1999 on the Protection of Personal Data, when the proxy is a natural person, he must state his consent to the automated treatment of his or her data that is necessary for the proper functioning of the Register of Proxies. This consent, which will not be necessary to reiterate for each proxy, will be provided by electronic means and will leave the exercise of the rights of access, rectification and cancellation established in the aforementioned Organic Law 15/1999.

2. It shall also state the consent of the person lacking the ability to act in accordance with the law, the automated processing of his data which is necessary for the proper functioning of the Register of Successions and of the legal representations of the disabled. The provision of his/her consent shall not be required where the degree of incapacity so prevents, which shall be credited by his/her legal representative. In any event, the opinion of the Legal Service will be extended to sufficient accreditation of this circumstance. Where necessary, the consent of the person lacking the ability to act in accordance with the right shall be given in the form of Annex III or in another private document.

sixteenth. Forms.

The forms of Annexes I, II and III of this Resolution, which will be available at the offices of the Tax Office and the Electronic Headquarters of the State Agency for Tax Administration on the Internet, are approved. (www.agenciatributaria.es).

seventeenth. Effectiveness and applicability.

This Resolution leaves without effect the Resolution of 18 January 2005, by the Director General of the State Administration of Tax Administration, which regulates the registration and management of proxies and registration and management. of the succession and the legal representations of the disabled, for the completion of formalities and actions in tax matters for the Internet.

This Resolution shall apply from the day following that of its publication in the "Official State Gazette".

Madrid, May 18, 2010. -Director General of the State Tax Administration Agency, Juan Manuel López Carbajo.

ANNEX I

Granting of proxies through the appearance of the power to carry out the Internet of formalities and actions before the State Administration of Tax Administration

ANNEX II

Revocation of proxies through the appearance of the power to carry out paperwork and actions on the Internet

ANNEX III

Completion of procedures and actions by the Internet by the successors or legal representatives of the disabled.