Title of the performance

In box 334 or 384 the code corresponding to the title or document where the representation is recorded must be entered, which may be:

Public document

Normally the public document will be a power of attorney. A power of attorney is a document in which a notary certifies that a person present before him grants representation to another person for certain purposes, such as, for example, to deal with the Public Treasury.

 But there may also be other public documents in which representation is granted:

• Court rulings on incapacity.
• Public deed of incorporation, in the case of entities with legal personality.
• Public deed of incorporation, statutes, creation agreement, in the case of entities without legal personality.
• Agreement or rule of constitution or creation (which states who the representative or the leading position is) in the case of public administrations and entities dependent on them.

Private document with notarized signature

This key will be marked in those cases in which the representation is conferred in a private document (that is, not made before a notary), but in which the notary does indicate that the signature of the person granting the power is actually his or hers.

Private document without notarized signature

This key will be marked in those cases in which the representation is conferred in a private document in which there is no intervention of a notary. The document must be accompanied by a copy of the DNI (or equivalent document in the case of foreigners) of the principal and the agent and must be signed by both.

Appearance before the administrative body

Representation may also be granted by the appearance of the represented party and the representative before an administrative body. In this case, the representation will be recorded in a procedure in which the administrative body expresses the purpose of granting of the representation and that the appearing parties (which it identifies) allow to grant representation and receive it. The diligence must be signed by the body, by the represented party and by the representative, and a copy of the DNI (or equivalent document in the case of foreigners) of the representative and represented party must be attached.

Standardized document approved by the Tax Agency

The Tax Agency's website contains standardized representation models that can be used to grant the same.

Other

Key 16 shall be completed by referring to any other titles other than those included in the previous keys by which representation is granted.

It will mainly focus on:

• legal provision (article 162 of the Civil Code), in the case of minors.
• Minutes book (which records the appointment of the president of the community) in the case of communities of owners under a horizontal property regime.
• will, certificate of notoriety or declaration of heirs (this documentation must be accompanied by the certificate from the Registry of Last Will and Testament Acts and a written statement from all the heirs naming one of them as a representative) in the case of a vacant inheritance.
• constitution document (which states who the representative or the leading position is) in the case of political groups.

Comments

In particular, in the case of natural persons who lack the capacity to act:

• Parental authority may be accredited by presenting the family record book or a court ruling, in the case of separation or divorce.
• Guardianship, curatorship or legal defense may be accredited by presenting the corresponding judicial resolution or certificate from the Civil Registry.

In the case of legal entities , the structure of the body to which the administration is entrusted, the administrator or administrators to whom the power of representation is conferred and their operating regime will be indicated in the constitutive title, in the statutes.

In the case of legal entities in the process of being established , the signatory of the census declaration requesting a provisional NIF must prove that he/she is acting on behalf of the entity that is committed to its creation. It would be advisable for this representation to be included in the agreement of wills.

In the case of the entities referred to in section 4 of article 35 of the LGT , everything said regarding legal persons would be applicable, with the following specialties:

• If no representative has been appointed, the person who apparently exercises management or direction will be considered as such.
• and, failing the above, any of its members or participants shall be considered a representative. In this case, it will only be necessary to prove the status of member or participant and this will be done with the constitutive title of the entity.

In cases of voluntary representation granted by the legal representative of the taxpayer, proof of legal representation must also be provided.

In the case of non-resident persons or entities the appointment and accreditation will be made as provided in the section on voluntary representation, unless it is a non-resident entity whose administrator is resident in Spain, in which case the accreditation will be made by providing the entity's own constitutive title.

In all these cases, it must be kept in mind that if the power granted in favor of a representative is not granted in Spain, a legalized copy must be provided, which includes the Hague apostille, and a translation made by an official translator or through the Embassy or Consulate.

The taxpayer or his representative shall be obliged to inform the tax authorities of the appointment within two months from the date of the appointment. The designation shall be accompanied by the express acceptance of the representative.