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Guide for the transfer of tax information electronically to Public Administrations for the exercise of their powers (PROTGEN)

3.2.2. Prerequisites for using this route

They can be consulted in the section “ 3.1.2. Requirements for using route of CESII New window ” , as they are the same requirements, with the exception that in this route each authorized user must have a Electronic Certificate of Public Employee or a Certificate of Representative of Legal Entity ( Certificate of Natural Person is not accepted). In addition, the possibility of accessing with Legal Entity Certificate remains until they expire.

This means of transferring information will be used within the framework of article 95.1.k) LGT, that is, to avoid requiring paper certificates from citizens.