From the link 'Consult, confirm and relinquish powers of attorney received', the representative can see the powers of attorney they have received from a third party, confirm them or relinquish them.To do this, the representative must go to the “e-Office”, “Featured procedures”, “Appoint power of attorney and grant representation” and click on the link “Power of attorney to carry out tax-related formalities and actions via the Internet”.
Click 'Consult, confirm and relinquish powers of attorney received'.Access requires identification with an electronic certificate, DNIe or Cl@ve PIN.
Filing online requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.If you are going to use an electronic certificate or DNI, click on the link "Access with electronic certificate or DNI" and, if you are going to use the Cl@ve PIN system, enter the DNI or NIE in the box.
In addition to the holder of the tax return themselves, a third party acting on their behalf, either a corporate partner or a proxy, may also submit the tax return.
Once the access type is selected, you will see a window to consult and manage the powers of attorney received, indicating the NIF and name or business name of the representative.
You can filter the search by 'Appointing party', 'Authorisation status', 'Procedure' and 'Validity date'.Click 'Search'; You will see the first 10 results. If there are any more results, click “More”, and click “Next” to see the other powers of attorney.Depending on the current status, you will see the following results:'Not authorised', 'Not confirmed' or 'Confirmed'.
With respect to powers of attorney regarding notifications, the representative always needs to confirm in order for it to take effect.For all other powers of attorney (that are not for notifications), the representative just needs to confirm the powers of attorney granted the first time s/he accesses. From this moment, the powers of attorney (other than for notifications) will be confirmed automatically.
To confirm a power of attorney, click on the reference number that is 'Not authorised' or 'Not confirmed'.
In the next window, verify all the details of the file, including the situation of power of attorney and the current status.Go to the link 'Authorise and Confirm the power of attorney received' at the top to continue with the process.
Click 'Sign and Send' to continue.
Then tick 'Accept' and click 'Sign and Send' to finish the process.
The representative can relinquish a power of attorney at any time, provided that s/he can prove to the Tax Agency that this has been duly communicated to the represented party.The representative will not be removed from the Register until this happens.Therefore, to relinquish a power of attorney, you will need to attach a PDF document of the scanned bureaufax that was sent to the appointing party, informing them that you are relinquishing power of attorney.
To relinquish power of attorney, click on the corresponding reference number.
In the next window, go to the top and click:'Relinquish the power of attorney received', if it has been confirmed, or 'Reject the power of attorney received', if it is not yet confirmed.
Then, click on 'Attach document' to select the bureaufax file.If you have any questions on the types of file that you can attach, click 'Help.Accepted file types'.
Once the document is attached, click 'Sign and Send'.
Tick 'Accept', and click 'Sign and Send' to finish the process.