Doctrine by topic · DGT Observatory

Voluntary Representation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2026

Current position

Voluntary representation must be proven in accordance with the General Tax Law (Ley General Tributaria) and, in the absence of specific regulation regarding its validity, supplementary law applies. The Administration has the competence to verify the validity of said proof. It is not necessary to update the passport number in the representation document if personal identification data, such as the NIF, are not altered.

The DGT's position remains stable regarding the need to prove representation according to the LGT. The evolution shows greater precision regarding the Administration's competence to verify the validity of powers of attorney and the validity of representation documents in the event of minor changes to identification data.

Turning points

  1. V0494-25

    Establishes that, in the absence of specific regulation regarding the validity of voluntary representation, supplementary law must be applied according to article 7.2 of the LGT.

  2. V0461-26

    Determines that the validity of the representation document does not depend on updating the passport number, provided that identification data such as the NIF are maintained.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0616-15 18 Feb 2015

Voluntary representation does not imply joint or subsidiary liability

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
representación voluntariaresponsabilidad solidariaresponsabilidad subsidiariaobligado tributarioimpuesto sobre sucesiones y donaciones LISD — Ley 29/1987 de Sucesiones y Donaciones art. 8LGT — Ley 58/2003 General Tributaria art. 42
Affects CompanyExpat · Non-residentIndividual
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