The Directorate General for the Cadastre has approved a new standardised representation model for acting in tax procedures within its competence, including the incorporation of assets, cadastral regularisation, and the approval of value assessments (Articles 11 and 12 of the TRLCI). This document is valid for actions before the Directorate General, Regional Managements, and Territorial Managements, as well as for accessing concluded files. The resolution expands the scope of use compared to the previous 2020 model and repeals the preceding regulation.
For taxpayers acting through representatives (such as tax advisors), the new model facilitates the accreditation of representation in procedures involving asset incorporation, error rectification, and appeals for reversal (Article 46 LGT). The document is valid in both electronic offices and electronic registries. It is important to note that the model is not universal: it only allows intervention in the specific procedures for which it is submitted, without granting authority for other distinct procedures (Article 46 LGT).
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