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The Resolution of 18 May 2010 of the Directorate General of the State Agency for Tax Administration regulates the Registration and Management of Proxies and the Registration and Management of Successions and Legal Representations of minors and disabled persons for the completion of formalities and actions on the Internet in front of the Tax Office.
Royal Decree 1615/2011 of 14 November introducing amendments to the formal obligations of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007, and amending Royal Decree 1363/2010 of 29 October 2010 on the provision of notifications and Administrative communications by electronic means at the level of the State Agency Tax administration, establishes the possibility of indicating days in which the Tax Agency will not be able to make available to the tax authorities notifications in the electronic address enabled.
Under the provisions of the aforementioned Royal Decree, Order EHA/3552/2011, of 19 December 2011, has been approved, which regulates the terms in which the tax authorities may exercise the possibility of indicating in which the State Tax Administration Agency may not make notifications at its disposal in the electronic address enabled and amending Order HAC/661/2003 of 24 March 2003 approving the model of the self-settlement of the fee for the exercise of the jurisdiction in the civil and civil orders administrative-litigation and determine the place, form and time-limits for its submission.
In particular, Article 1.2 of the aforementioned Order states that ' In relation to the tax authorities which are included in the electronic steering system, they may also make the statement of the abovementioned the persons who appear in the registration of the State of Administration of Tax Administration, in a comprehensive manner, as proxies for the receipt of notifications of the taxable person to whom they are addressed in the (a) the terms referred to in paragraph .3.d) of the Resolution of 18 May 2010, Directorate-General of the State Administration of Tax Administration, in relation to the registration and management of proxies and the registration and management of the succession and the legal representations of minors and incapacitated for the realization of Internet procedures and actions before the Tax Office ".
For the above, it is necessary to amend the Resolution of 18 May 2010 of the Directorate General of the State Administration of Tax Administration, in order to contemplate the possibility given to the proxy to mark the days in the tax authorities shall not be able to make notifications to the tax authorities available on the electronic address enabled.
On the other hand, the paragraph of the Resolution of 18 May 2010, which regulates the renunciation of the proxy, is amended to contemplate the need to establish previously the feisty communication of the same to the represented one, such as as required by Article 111.6 of the General Rules of Procedure and the procedures for the management and tax inspection and development of the common rules for the procedures for applying the taxes, as approved by Royal Decree 1065/2007, of 27 July.
By virtue of the above, I have:
First.
Amendment of the Resolution of 18 May 2010 of the Directorate General of the State Agency for Tax Administration that regulates the Registration and Management of Proxies and the Registration and Management of Successions and of the legal representations of minors and disabled persons for the conduct of paperwork and Internet actions before the Tax Office.
One. The second paragraph of the second paragraph of the Resolution of 18 May 2010 of the Directorate-General of the State Agency for Tax Administration, which regulates the Registration and Management of Proxies and the Registration and Management of Successions and of the legal representations of minors and disabled persons for the completion of formalities and actions on the Internet before the Tax Office, which is worded as follows:
" 3. At any time the proxy will be able to give up the proxy whenever it proves that before presenting to the Tax Agency his resignation has been communicated in a feisty manner to the represented, not producing until then his discharge in the Record. "
Two. The third paragraph of the Third paragraph of the Resolution of 18 May 2010 of the Directorate General of the State Agency for Tax Administration that regulates the Registration and Management of Proxies and the Registration and Management of Successions and of the legal representations of minors and disabled persons for the completion of formalities and actions on the Internet before the Tax Office, which is worded as follows:
" 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 to the representative, as well as to enable the proxy to indicate the days in which the tax office cannot make notifications available to the power in the electronic address enabled, in accordance with the rules regulatory for electronic notifications. "
Second. Replacing Attachments.
Annex I to the Resolution of 18 May 2010 is replaced by the text set out in Annex to this Resolution.
Third. Transitional arrangements.
Except for express waiver or revocation, the proxies for receipt of communications and notifications granted prior to the entry into force of this Resolution are understood to include the possibility that the proxy may indicate the days in which the tax office is unable to make available notifications in the electronic address enabled.
Fourth. Effectiveness and applicability.
This Resolution shall apply from the day following that of its publication in the "Official State Gazette".
Madrid, January 24, 2012. -Director General of the State Tax Administration Agency, Beatriz Viana Miguel.
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
