Skip to content
V0494-25 ·27 March 2025 ·consulta-vinculante Medium impact
Tax

Tax administration competent to verify voluntary representation accreditation

A representative enquired whether a notarial power granted in 2006 remained valid after being rejected for lacking temporal validity. The DGT states there is no specific regulation on the validity period of representation in tax law.

In 6 key points

Lifecycle

2025-03-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact