Access to the electronic notification service by proxy

  • Access to notifications requires identification with certificate of the taxpayer or a proxy to consult notifications on their behalf.Those obliged to receive communications and notifications from the Tax Agency electronically, whether they are individuals, legal entities or entities without legal personality, may grant the power to receive notifications and communications to one or more individuals or legal entities.

    In the case of a power of attorney, the proxy does not have access to the principal's entire mailbox, but only to those notifications for which they have been authorised on the basis of the power of attorney received.Thus, when the proxy accesses the portal of the -ERR:REF-NOT-FOUND-Enabled E-mail Address (DEH)</g> they will have an additional tab called "Authorised" that allows them to see the notifications addressed to the proxy.

    Select the authorised person or entity on the left to view your notifications and communications.

    Authorised DEH folder

    The power of attorney to be registered in this case is that of the GENERALNOT process or a specific power of attorney for receipt of notifications.

    There are 3 ways to grant the power of attorney:

    1. Power of attorney granted by means of personal appearance of the principal at the Offices and Administrations of AEAT using the form "Granting of powers of attorney by means of appearance of the principal for the performance of procedures and actions by Internet" that can be downloaded via "Links of interest" at the end of this help.If the principal is a legal person or one of the entities without legal personality, the person appearing must prove that they are the legal representative of the entity or that they have sufficient power to grant powers of attorney.

    2. Poder otorgado mediante documento público o documento privado con firma notarialmente legitimada presentado ante la Agencia Tributaria.

    3. Power of attorney granted over the Internet through the use of any of the identification and authentication systems provided for in Law 11/2007, on electronic access.In this case, both the principal and proxy must have an electronic certificate or Cl@ve PIN to grant and confirm the power of attorney respectively.

    Registration of the power of attorney via the Internet

    To register a power of attorney via Internet, go to E-Office, "All procedures", "Other services", "Powers of Attorney" Power of attorney for tax procedures and actions via the Internet.

    In order for the power of attorney to be recorded, the process must be carried out in two steps:

    1.Empowerment. Firstly, the principal must access the option "Register of power of attorney for specific tax procedures" with their electronic certificate or PIN code

    Alta de poder

    Identify yourself with digital signature (electronic DNI or digital certificate) or using the Cl@ve PIN access system (only natural persons).The system will show you the identification options if you have an electronic certificate or will take you directly to the identification with Cl@ve PIN if there is no electronic certificate.

    Type of access

    Then read the notice and choose one of the available options.In this case:"Register of general power of attorney for tax procedures".

    Select general power of attorney or specific power of attorney

    Indicate the NIF of the person or entity to whom they are going to grant the power of attorney and select the GENERALNOT procedure.An end date of the authorisation can be specified and if left blank it is understood as an indefinite power of attorney (until revoked by the principal or rejected by the proxy).

    Also check the box in which they authorise their data to be processed and click "Sign and Send"

    Registration power

    In the next window, check the "OK" box and click “Sign and Send" to complete the proxy granting.

    Once the registration has been sent, the data of the principal, the proxy, the list of registered proxies and the CSV (Secure Verification Code) will be reported, which can be checked in the section "Checking of documents by means of a secure verification code" on the E-Office.

    Proof of registration of power

    2.Reception of power.In this second step, the proxy must access with their electronic certificate or Cl@ve PIN the "Consultation, confirmation and withdrawal of powers of attorney received” to confirm the power of attorney received and to complete the registration of the power of attorney.

    Consult powers of attorney received

    Filter the results by the authorisation status "Unconfirmed" or by the GENERALNOT procedure and click "Search".To access the power of attorney, click on the reference number of the power of attorney in question.

    Search for power received

    Access to power detail

    You will access a screen with the general data of the power of attorney (principal, proxy, effective date, etc.)and the situation of the power of attorney.To finish registering the power of attorney, click on the "Confirm power of attorney received" link at the top of the screen and sign and send the information.

    Confirm power of attorney

    Sign and send

    Power of attorney confirmed

    This completes the process of registration in the register of powers of attorney for the GENERALNOT process. From that moment on, the proxy may consult the electronic notifications of the principal.

    Useful links:

    DEH notifications authorised proxy
  • Información sobre notificaciones
  • Help - Electronic notifications
  • Otorgamiento de apoderamientos mediante comparecencia del poderdante para la realización de trámites y actuaciones por Internet    (3181 KB)
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