The Spanish Tax Authorities want that in 2010, as it is already common in many countries, the companies (individuals or companies) grant a power of attorney in favour of their advisors or consultants so they can submit claims and appeals, consult tax information, and receive letters from the Tax Authorities on behalf of their clients.

A Power of Attorney is a legal document giving another person the legal power to represent you. In the case at hand, this power of attorney would mean the representation assignment to act on behalf of you before the Tax Authorities. These proceedings can be carried out face-to- face in the offices of the Tax Authorities. In order to do so, the principal or granter and its agent, duly identified and represented, need to be simultaneously present in any local tax office.

Also, a power of attorney can be granted by means of a public or private document that holds the certified signature of a Notary Public. Since this is the most common case, the cheapest and fastest method, we will see more of it.

Once the power of attorney’s form is completed it can be either submitted in the local tax office by the client and his advisor, or signed before the Notary Public and then submitted in the local tax office.

POWER OF ATTORNEY’S AUTHORISATIONS

To act as tax representantives.

To act before the Tax Inspection Authority and to assume obligations in any agreements, proceedings or documents that may be enacted.

To submit claims, to desist from petitions and to waive rights on behalf of the grantor.

To provide documents or information, to receive and meet the requirements and communications carried out, whether they are about a matter of proceedings or about the merits of the case.

To submit and to sign statements on behalf of the represented taxpayer.

To appear before the tax appeal board and to undertake the actions being incumbent upon the grantor, and before such board, to submit claims and writings, to propose evidences, to apply for procedures; to take part in the action of the respective proceedings, to bring and follow the appropriate appeals until their termination and practice. To sum up, all those appropriate actions.

These powers shall remain in force until their revocation is notified, in a reliable way, to the Local Tax Office. The same notice shall be given in case of an agent’s resignation.

We wish to inform you that being your agent before the Tax Authorities is a great responsibility for this consultant’s office and more specifically for me, as your consultant. As such, we would appreciate it if you would please contact us as soon as possible to carry out such proceedings.