Reminder of the available ways to carry out procedures electronically
REMINDER OF THE OPTIONS AVAILABLE FOR ACCESSING SERVICES VIA THE INTERNET THAT REQUIRE AN ELECTRONIC IDENTIFICATION SYSTEM
1.- CL@VE ELECTRONIC SIGNATURE SYSTEM (FOR INDIVIDUALS)
In the case of natural persons , a very useful and easily accessible option, which can be managed without the need for an appointment and without having to carry out any in-person procedure, is to register in the Cl@ve electronic signature system , based on identification by mobile phone (temporary Cl@ve) or by means of a user code and password (permanent Cl@ve). The alternatives to register with Cl@ve without having to carry out an in-person procedure are these 3:
1.1.- If the interested party has an electronic DNI (or another type of electronic certificate), can register in Cl@ve immediately , through the AEAT Electronic Office.
NOTE: If the interested party does not have the signature function of their electronic DNI operational, they can activate it at an eDNI Update Point (self-service terminal available at Police Stations, which can be used without the need for an appointment):
What is needed to use the DNIe?
1.2.- There is a procedure for registration in Cl@ve online and immediately , by holding a video conference with an AEAT teleoperator. It can be done from a computer with Internet access and a video camera and microphone, or from a mobile phone or tablet with Internet access. This service is accessible from the following section of the AEAT website:
Sign up for Cl@ve by video call
1.3.- Another possibility is to request online the sending of an invitation letter to Cl@ve , which the interested party receives at their tax domicile in the following days and which allows registration in Cl@ve, without the need to carry out any in-person procedure. It is an option equivalent to video conferencing, but it is not as fast and does not require the availability of a computer capable of making video calls (Internet access + camera + microphone). The procedure is described on this website:
Request for invitation letter for registration in Cl@ve
2.- PROCESSING OF FNMT CERTIFICATES WITHOUT THE NEED TO GO TO THE TAX AGENCY OFFICES
If what you want or need is a electronic signature certificate from the FNMT , there are some alternatives to obtain it without having to carry out an in-person procedure at the AEAT . These are:
2.1.- The natural persons who have an e-DNI can request (and immediately download via I nternet) an electronic certificate from the FNMT, if they identify themselves using their e-DNI (see point 1.1). The procedure is described here:
Obtaining FNMT certificate by individuals
2.2.- The Sole or Joint Administrators of entities registered in the Commercial Registry , in order to obtain the electronic certificate from the FNMT, must request it online by identifying themselves with their e-DNI or with an FNMT certificate for a Natural Person. This procedure allows the certificate to be downloaded immediately. The procedure is described here:
Obtaining FNMT certificate as sole or joint administrator
2.3.- Representatives of those entities whose NIFs begin with the letters A, B, C and D can request via the Internet (on the FNMT website) the issuance of a Legal Entity Representative Certificate, and carry out the accreditation through a service that is currently available on the Tax Agency's electronic headquarters. The requirement is that the Representative (legal or voluntary) must previously have a Natural Person certificate from the FNMT processed in person in the last 5 years. The procedure is described here:
Obtaining FNMT certificate representing a legal entity
Online accreditation for requesting certificates for legal entity representatives
Additionally, in the case of joint administrators, when requesting the certificate of representative of a legal entity using this online procedure, they must submit the Application Form for Joint Administrators , which must be electronically signed by all joint administrators. The form can be consulted at the following link:
Obtaining FNMT certificate representing a legal entity
2.4.- Any Representative (legal or voluntary) of any type of entity, with or without Legal Personality, can process the issuance of a electronic FNMT certificate of Representative (of a Legal Entity or of an Entity without Legal Personality) without the need for an appointment and without having to carry out any in-person procedure at the AEAT, using the alternative route that currently exists of presenting the documentation at a Post Office . The procedure is described here:
Accreditation of legal entity representative with FNMT certificates at the post office
Accreditation of certificate of entity without legal personality in post office
2.5.- natural persons may process the obtaining of an FNMT certificate for natural persons in other Registry Offices, as an alternative to the offices of the Tax Agency. For example, the Social Security offices also provide this service, as indicated on this website:
FNMT certified natural persons accreditation sites
3.- USE OF ELECTRONIC CERTIFICATES FROM OTHER TRUSTED SERVICE PROVIDERS
Alternatively, it is possible to use the services of other Trusted Service Providers , as an alternative to the FNMT, which also operate in Spain and which allow the obtaining of electronic signature certificates for Natural Persons, as well as certificates for Representatives of Legal Entities or Representatives of Entities without Legal Personality. The list of Trust Service Providers accredited in Spain can be consulted on the following website:
4.- POWER OF ATTORNEY REGISTRY :
Without prejudice to the figure of social collaboration, it is recalled that electronic procedures can be carried out by a third party provided that they are authorized to do so.
This option for carrying out procedures in the Electronic Office on behalf of third parties is the Power of Attorney Registry of the Tax Agency. Once the power of attorney has been granted, the grantor does not need to have any electronic signature. The alternatives that exist so that a taxpayer can grant, in favor of a third party, a power of attorney for carrying out tax procedures electronically are the following:
4.1.- If it is a natural person , the power of attorney can be granted via the Internet and immediately , if it has an electronic signature system. This electronic signature can be, among other alternatives, the electronic DNI (see point 1.1) or the Cl@ve system (see points 1.2 and 1.3)
4.2.- If the person who must grant the power of attorney does not have any electronic signature system, the registration of the power of attorney of can be managed in the manner described on the following website, which does not require any in-person procedure at the AEAT :
New form of electronic empowerment
However, this method of granting powers of attorney without appearing before the AEAT does not apply to deeds granted abroad whose information has not been previously sent by the corresponding public notaries based on the Agreement signed between the AEAT and the General Council of Notaries on the provision of information dated February 5, 2020.