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A federation of cooperatives enquired whether the signature of a farm owner on a compensation receipt could be replaced by another person's signature or via digital signature. The Directorate-General for Traffic (DGT) ruled that this is possible through the appointment of a representative and that manual signatures may be replaced by digital ones on electronic receipts.
Cuestión planteada Posibilidad de que la firma del recibo por el titular de la explotación sea sustituida por la firma de otra persona, incluyendo su firma digital.
La firma del sujeto pasivo en el recibo de compensación a tanto alzado puede ser sustituida por la de la persona designada como su representante, debiendo hacerse referencia expresa a ello en el recibo. En el caso de recibos expedidos por medios electrónicos, la firma autógrafa del representante puede ser sustituida por firma digital, siempre que se garantice la autenticidad del origen y la integridad del contenido.
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