Granting a telematic notarial power of attorney allows representing a person or company before the Tax Agency without the need for travel. The procedure combines videoconference with a notary and qualified electronic signature. This modality is especially useful for non-residents who live outside Spain and for companies with administrators in different cities.
The power must meet very specific requirements so that Hacienda accepts it without problems. A poorly drafted document or one signed incorrectly generates rejection at the electronic headquarters or at the AEAT offices. This article explains the exact steps, the necessary documentation and the most common errors. The reader will be able to prepare and process their own power of attorney autonomously.
Legal requirements of the telematic notarial power of attorney
Law 28/2023 regulates the signing of notarial documents by videoconference in Spain. The notary verifies the identity of the grantor in real time during the video call. Once the identity is confirmed, the notary drafts the power and protocols it with their qualified electronic signature.
For the power to be valid before Hacienda it must specify the granted powers in detail. Vague expressions like "for any tax management" often cause rejection. It is necessary to list specific actions: filing models 100, 303, 347 and 720, requesting zero debt certificates, paying taxes, signing supplementary declarations and accessing the electronic headquarters with a digital certificate.
The power has indefinite validity unless there is an express indication of a term. In practice, Hacienda and public registries usually accept documents with less than 24 months of age. If the power is granted for a specific procedure, it is advisable that the protocolization date is less than 90 days prior to its submission.
The recording of the videoconference forms part of the notarial protocol. It is preserved for five years. This recording allows demonstrating that the grantor understood the content and signed freely.
Qualified electronic signature: technical requirements
The qualified electronic signature is the only one that notaries accept for this type of acts. It must comply with the eIDAS Regulation 910/2014 of the European Union. Certificates issued by qualified providers such as FNMT, electronic DNI or Camerfirma meet this standard.
Obtaining the FNMT certificate costs 0 euros for individuals and takes between 5 and 30 minutes if prior identification is available. Companies pay 45 euros for a legal entity certificate. The certificate must be installed in the browser or on a cryptographic device before the videoconference.
Minimum technical requirements:
- Stable internet connection of at least 8 Mbps download and 2 Mbps upload.
- Camera with minimum resolution of 720p.
- Updated computer or tablet with compatible operating system.
- PDF reader software with electronic signature capability (Adobe Acrobat Reader DC version 2020 or higher).
It is mandatory to test the signature before the video call. Sign a test document and verify that the resulting file shows the timestamp and the qualified certificate. This step avoids 30% of technical rejections.
Documentation you must prepare
Gather these documents at least 48 hours in advance:
- Original valid DNI, NIE or passport.
- Qualified digital certificate installed and operational.
- Complete data of the attorney-in-fact: full name, DNI/NIE and tax address.
- Detailed description of the powers (you can prepare a text in advance).
- If acting on behalf of a company, NIF of the company and copy of the incorporation deed.
Non-residents need the mandatory NIE. If the country of residence requires apostille for other documents, prepare the tax residence certificate issued by the foreign tax authority. It is not always necessary for granting the power, but Hacienda may request it later.
Send everything by email to the notary. The notary reviews the documentation and drafts a power of attorney within 24 hours. Read the draft carefully. Indicate any changes before the videoconference. Once the text is approved, the date and time of the video call is scheduled.
How to prepare and carry out the videoconference
Choose a space with good frontal lighting and neutral background. Avoid rooms with traffic noise or conversations. Sit 50-70 cm from the camera. Test the connection 15 minutes before.
The notary starts the call at the agreed time. Show the original identity document to the camera for 10 seconds. The notary compares the photograph with your face live. Next, the notary reads the entire power aloud. You must expressly confirm that you understand the content and that you grant it voluntarily.
The signature is performed in two steps. First you sign with your qualified certificate. Then the notary signs with theirs and adds the electronic seal and the protocol number. The entire session is recorded. The average duration of the videoconference is 18 minutes.
Once completed, the notary sends the protocolized PDF within a maximum of 4 hours. The file contains all the electronic signatures, timestamps and the verification code of the Notarial Association. This document is submitted directly at the electronic headquarters of the Tax Agency.
Errors that cause rejection in registries and at Hacienda
The most frequent error is insufficient drafting of powers. More than 45% of rejections are due to powers that do not explicitly mention access to the electronic headquarters or the signing of specific models. Hacienda rejects the document and requires granting a new one.
Using advanced electronic signature instead of qualified generates automatic rejection. The same occurs when the certificate has expired even by a single day. Another common error is poor recording quality: insufficient lighting, choppy audio or excessive movement prevent identity verification.
Forgetting to include the notarial protocol number or submitting only a simple copy instead of the original electronically signed PDF also causes return. Always check that the file size is larger than 300 KB and that all signatures are visible in the PDF viewer.
Non-residents often make the mistake of not indicating their full tax address abroad. Hacienda requires this data to cross information with foreign tax administrations according to model 720 or double taxation agreements.
Practical case and considerations for non-residents and companies
An engineer residing in London needed to grant power of attorney to her manager in Valencia to regularize the IRPF of the last four years and file model 720 for assets abroad. She had only 12 days before the deadline expired and could not travel. She contacted a telematic notarial service. She sent a copy of her British passport and her Spanish NIE. The notary prepared a power that expressly included filing model 720, signing supplementary IRNR declarations and access to Renta WEB.
The videoconference was scheduled for 10:00 Spanish time. The engineer connected from her office in central London with good lighting and fiber connection. She showed her passport, confirmed she understood the document and signed with her qualified certificate issued by a British entity recognized under eIDAS. The notary protocolized the power in 25 minutes. The manager received the PDF that same afternoon and submitted all the documentation within the deadline. They avoided a fine of 5,000 euros for late submission.
Companies with several administrators in different provinces follow the same procedure. The legal representative must sign the power. The company's NIF and the document accrediting their position are provided. These procedures can be carried out telematically.