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V0494-25 27 March 2025 · SG de Tributos Criterion in force
OTRO · representación voluntaria

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.

The question raised

Question raised 1. Accreditation and temporal validity of the power of attorney granted

The DGT's ruling

The Tax Administration has the competence to verify the accreditation of voluntary representation. In the absence of specific regulation in Tax Law regarding the term of validity of voluntary representation, recourse must be made to supplementary law pursuant to Article 7.2 of the General Tax Law.

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