Resolution Of 5 Of March Of 2015, Of The Direction General Of It Agency State Of Administration Tax, In Relation To The Registration And Management Of Them Authorizations Of Office Customs.

Original Language Title: Resolución de 5 de marzo de 2015, de la Dirección General de la Agencia Estatal de Administración Tributaria, en relación con el registro y gestión de las autorizaciones de despacho aduanero.

Read the untranslated law here: http://www.boe.es/buscar/doc.php?id=BOE-A-2015-2835

The article 5 of the Regulation (EEC) No. 2913 / 92 of the Council, of 12 of October of 1992, by which is approves the code customs community, establishes that any person can do is represent before them authorities customs for the realization of formalities customs.

This representation can be direct, when the representative is acting on behalf and indirect, or self-employed person if it acts on its own behalf and on behalf of others. Also, is necessary that the representative declare that acts by features of the person represented, precise in that mode acts and that possess the corresponding power of representation.

Nationally, the Royal Decree 335/2010, 19 March, which regulates the right to make customs declarations and customs representative figure, regulates the submission of customs declarations on behalf and for its own account or on behalf of a third party, foreseeing, in the latter case, the different modalities of customs representation, as well as requirements to be able to act as a customs representative. In addition, article 5, provides the way in which representation for the submission of customs declarations can be accredited.

In addition to the regulation specific of the representation customs in the right of the Union European, the procedure Customs also is object of regulation by such right with differences substantial in relation to the right tax Spanish.

This specific regulation affects materials as a form of seizure (by operation or global), by time or without time limit, for all customs or to a particular geographical area or, as it has been suggested, if the representative acts in the form of direct or indirect representation.

But besides them specificities indicated there are that have in has that the presentation of a declaration customs starts a procedure that ends with the obtaining of the levante defined in the article 4.20 of the Regulation (EEC) No. 2913 / 92 of the Council, of 12 of October of 1992, as «it put to available from them authorities customs, of a merchandise to them late planned in the regime customs to is subject» , and upon notice of the liquidation by the administration which shall be produced and reported with the own lift, as envisaged in article 134 of the general regulations of the actions and procedures of management and tax inspection and development of application of taxes procedures common rules, approved by the Royal Decree 1065 / 2007 , 27 July (hereinafter regulation of application of taxes), pursuant to the provisions of article 221.2 of Regulation (EEC) No. 2913/92 of 12 October 1992 Council.

However, article 73.1 of Regulation (EEC) No. 2913/92 of the Council of 12 October 1992, provides for the possibility of release is granted when, having started checking before granting, it not has been able to conclude within a reasonable time and the presence of goods no longer needed. This same principle is the collected in the article 134 of the regulation General of application of them tributes (Real Decree 1065 / 2007), that provides the possibility of grant the levante with character prior to the liquidation when, for the practice of the same, the Administration take in consideration data or elements different to them declared by the interested. In these cases the delivery of the lift doesn't notice of final settlement resulting from the clearance procedure.

Therefore, these two latest specificities of the procedure customs and tax that is derives of a declaration customs require, and so is provides in the right of the Union European, it required participation of the representative in the procedure and the reception by this of it authorization of the regime customs requested that, in certain alleged, constitutes it notification of it liquidation tax of form alleged.

These specificities of the customs procedure and regulation of customs representation is what justifies that a specific regulation of the powers of Attorney in customs and tax procedures that are born of a customs declaration, responding to the provisions in paragraph Primero.1 of the resolution of 18 May 2010, the General direction of the State tax administration agency required in relation to the register and empowered management and registration and management of successions and the legal representations of minors and incapacitated for the accomplishment of formalities and performances over the Internet before the tax agency, relative to that it will be applied «without prejudice to the specificities of this matter in the customs field'.

Any other procedure or process to which the customs management could give rise are included or can be incorporated for the purpose of seizure, in the registration regulated by resolution of 18 May 2010, previously cited.

By its part, the law 11 / 2007, of 22 of June, of access electronic of them citizens to them services public, enshrines the right of them citizens to relate is with the administration by media electronic, what affects both to the presentation of them statements customs as to the empowerment for such presentation.

Also is must have in has that the article 84.3 of the regulation General of application of them tributes, provides that for the development of them activities of assistance to them forced tax, the Administration tax put to your disposal records electronic of empowerment or representation.

Finally, one should quote the article 46.2 of the Act 58/2003, of December 17, General tax, which provides for the possibility of establishing standard models of representation by the tax administration, in this case by the State tax administration agency.

With respect to the competition for the present decision, must quote the order of 27 July 1994 that regulate computer of the State tax administration agency files and order HAC/2632/2002 of 16 October, whose sole additional provision empowers the General direction of the Agency for creation, modification or deletion of the files owned by the Agency.

By virtue of the foregoing, I have: first. Scope of application.

1. the provisions of this resolution is applicable to the registration and management of authorisations granted for customs representatives to submit declarations to customs on behalf of third parties via the Internet; from now on, authorization for release.

However, it is not necessary to incorporate the authorizations for the presentation by a single declaration (authorizations for operation) Internet registration.

2 may grant authorisations: these natural persons, legal persons and entities lacking legal status referred to in article 35.4 of the Act 58/2003, of December 17, General tax.

3. authorisations for office can only granted to persons registered in the register of representatives customs of the Agency State of tax administration created by order HAP/308/2013, February 26, which creates and regulates the registration of representatives customs.

Second. Registry of authorisations for clearance.

1 will be incorporated into the register office authorisation accredited by any of the following ways: to) authorization granted by personal appearance of the grantor in the premises of customs and Excise or administrations of customs and special taxes of the State Agency of tax administration through the use of the form in annex I.

The form, which shall be completed in its entirety, must include the signature of the grantor and the identification and signature of the official who will appear, in any case, it must be authorized to register in the register the powers of Attorney, in the conditions laid down in this resolution.

If the person giving the authorisation is a legal entity or one of the entities devoid of legal personality refers to that article 35.4 of the law 58/2003, of 17 December, the appearing party must demonstrate that it is the legal representative of the entity or that it holds enough power to grant the powers of Attorney in question.

((b) authorization granted by appearance of the Customs Representative in accordance with article 5.1. c) the Royal Decree 335/2010, 19 March, assuming such representative to sign the authenticity of their represented. The accreditation of the power of attorney document shall conform to the content in the form of annex I.

(c) authorization granted by public or private document signed by a notary entitled filed with the IRS. In these cases the accreditation of seizure document shall conform to the content in the form of annex I.

(d) authorization granted by Internet, through the use of identification and authentication systems provided for in article 13 of law 11/2007, of 22 June, electronic access of citizens to public services. The granting of the authorization will be made using the form available on the electronic Headquartes of the State Agency for tax administration whose content will be the same as that of the annex I to this resolution, with the exception of data associated with public or private document signed by a notary entitled.


2. for authorizations granted through appearance in them dependencies of Customs e taxes special or administrations of Customs e taxes special of it agency State of Administration tax or in document public or document private with signature notary entitled, the incorporation of it authorization to the record is held by the official duly qualified and authorized by the holder of the dependency of Customs e taxes special or of it administration of Customs e taxes special.

In the case of authorizations granted by Internet, the addition to the registry will be in an automated manner, so that data transmitted electronically by Licensor shall be that contained in the register of authorisations for release.

The authorisations referred to in this resolution shall take effect from the date of its incorporation into the registry.

Third party. Acceptance of the representation.

The presentation, by the Customs authorized representative, of any customs declaration using the authorization previously granted, will imply the acceptance of the same, including the acceptance for the reception requirements and communications arising from the procedure that starts by the presentation of the Declaration and delivery or communication of the Levant.

Room. Checking of the content of the authorization of clearance.

1. the official who proceed to sign an authorization to authorizations of firm registration must check the contents of the same. A_tal_efecto: to) in the authorizations granted by appearance, will verify the identity of the appearing party and the content of the form in annex I.

((b) in the authorizations granted by public or private signature authenticated by a notary document, check that it conforms to the content referred to in the second paragraph 1.c) of the present resolution and that such documents correspond to the data that are recorded in the form of annex I.

2. where is warn defects in the granting of the authorization of office is communicated to the interested so, in a term of ten days, remedy the lack or contribution them documents necessary, with indication of that, if so not it did, is will proceed to the file of them performances, whereas that the interested desists of his request.

3 firm authorisations granted by Internet, the software application that supports the registry only allow discharge of those containing all the data requested in the form referred to in the second paragraph 1.d) of this resolution.

In those cases in which is detected anomalies of type technical in it transmission telematics of the form of granting of the authorization of office, such circumstance is put in knowledge of the presenter by the own system, through them corresponding messages of error, so appropriate to its correction.

Fifth. Content of the register of authorisations for release.

To enlist an authorization for release to the registry and, as laid down in article 5(3) of the Royal Decree 335/2010, March 19, shall set forth the following information: a) name, denomination or company name and tax ID of the grantor.

(b) name, denomination or company name and tax ID of the proxy customs representative.

(c) type of authorization: by operation or global.

(d) type of representation: direct, indirect or both.

(e) the territorial scope of the authorization, with an indication of whether it is national or, in absence thereof, of the customs premises in which it is valid.

(f) effective date of seizure.

(g) reference number of discharge and discharge at the record date.

Sixth. Revocation of the authorization.

(1. the revocation of authorisations for law firm given high which regulates this resolution can be achieved: to) through personal appearance in the premises of customs and Excise or administrations of customs and special taxes of the State tax administration, in which case shall complete the form in annex II, including the signature of the grantor that revokes the authorization and official agency , duly authorized, in whose presence is done the revocation, as well as their identification.

(b) through public document or private document signed by a notary entitled filed with the IRS, with the content in the form of annex II.

(c) by Internet, by using any of the identification and authentication systems provided for in article 13 of law 11/2007, of 22 June, and using the form available in the electronic Headquartes of the State Agency of tax administration, whose content will be the same as that provided for in annex II, with the exception of data associated with public or private document signed by a notary entitled.

2. in the case of office authorization revoked by appearance in the offices of the tax agency or public or private with signature notarized document entitled, downward to the registry will be held by the official duly qualified and authorized by the holder of the dependence of customs and Excise or customs and Excise. Said official will verify that the revocation is adjusts to the conditions established in this resolution.

In the case of revocations made by Internet, the incorporation of this registration will be automatically, so that the data transmitted electronically by the grantor shall be that contained in the register of authorisations for release.

The revocation referred to in this resolution shall take effect from the date of its incorporation into the registry.

Seventh. Authorisations for office file.

En_el_caso_de authorisation firm which referred to segundo.1.a), b) and (c)) of this resolution, the unit who awarded or presented power will carry out the proceedings of review deemed from subsequently filing the documentation presented.

Eighth. Protection of personal data.

In order to comply with article 6 of the law 15/1999, of 13 December, of protection of data of a Personal nature, where the grantor is natural person must include consent to the automated processing of data which is necessary for the proper functioning of the register of powers of attorney.

This consent, which will not be necessary to repeat for each seizure, be provided by electronic means and will to except the exercise of rights of access, rectification and cancellation set out in the aforementioned organic law 15/1999, of 13 December.

Ninth. Forms.

Is approve them forms of them annexes I and II of this resolution, that will be available in them administrations of customs and taxes special, in them dependencies of customs and taxes special and in the headquarters electronic of it agency State of Administration tax in Internet (www.agenciatributaria.es).

Tenth. Inquiry to the registry.

Stakeholders, using any of the supported identification systems in the electronic site of the State tax administration agency, may be consulted at the registry registration, content and validity of the power or powers that figure as principal or agent, as well as obtain certificates of the powers of Attorney registered in the registry.

Eleventh. Transitional provision.

Them authorizations granted with previously to the date of entry in force of it present resolution may incorporate is to the record through request formulated by the command in which will identify them powers previously conferred for the authorization of office that is will understand revoked and replaced by which is grant through the employment of the form content in the annex I.

12th. Entry into force.

This resolution shall enter into force on April 15, 2015.

Madrid, 5 March 2015.-the Director General of the State tax administration, Santiago Menéndez.

ANNEX I here are several images in the original. See the PDF document official and authentic.

ANNEX II here are several images in the original. See the PDF document official and authentic.