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A cooperative has enquired whether the signature of a farm holder on a compensation receipt can be replaced by that of another person or via digital signature. The Directorate-General for Traffic (DGT) responds that this is possible through the designation of a representative, and that a handwritten signature may be replaced by a digital one in the case of 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 constar dicha circunstancia en el recibo. Asimismo, en recibos expedidos por medios electrónicos, la firma autógrafa puede ser sustituida por firma digital si se garantiza la autenticidad del origen y la integridad del contenido.
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