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MEDIUM
FISCAL

Tax administration competent to verify voluntary representation accreditation

V0494-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0494-25
Published
27 Mar 2025

Summary

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.

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