General power of attorney before the AEAT (Apoder@): the alternative to the REA
General power of attorney before the AEAT (Apoder@): the alternative to the REA is filed with Agencia Estatal de Administración Tributaria — Registro Apoder@. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €39 to €39.
Registration, amendment or revocation of a general power of attorney before the AEAT (Spanish Tax Agency) through the Apoder@ register (an alternative to the central government's general REA register). Legal framework: RD 1065/2007 RGAGI art. 111 plus AEAT Resolution of 18/5/2010 plus LGT arts. 46-48 plus Ley 39/2015 arts. 5-6 and 14. 5 possible actions, 7 categories (GENERALNOT, GENERALSEPL, GENERALSUM, GENERAL_INSP, GENRECAUDAEAT, GENRECURADM, AUTORIZA), valid for up to 5 years.
- Estimated total cost
- €39 to €39
- Managora's fee
- €47.19 (21% VAT incl.)
- Tasa (official government fee)
- No tasa payable
- Processing time
- Decision in 1-3 weeks; immediate registration on the sede electrónica (online portal) using Cl@ve or a digital certificate.
- Where it is filed
- Agencia Estatal de Administración Tributaria — Registro Apoder@ ↗
- What you receive
- Application
Cost breakdown: Our fee 39 €. The AEAT's Apoder@ power of attorney carries no tasa (official fee), so the cost is entirely fixed..
General power of attorney before the AEAT (Apoder@): the alternative to the REA: how is it filed?
- 1Answer the questions (around 5 minutes).
- 2We check the Apoder@ categories and the period of validity.
- 3Payment of 39 €.
- 4We register, amend or revoke the power of attorney in the AEAT's Apoder@.
Which documents do you need?
- •Valid DNI (Spanish national identity document) or NIE (foreigner identity number) of both the grantor and the attorney.
- •Deed of power of attorney or of appointment if the grantor is a legal entity.
- •Evidence of the office held and the powers of the legal entity's representative.
Legal basis and things to bear in mind
- Legal framework: RD 1065/2007 art. 111 plus AEAT Resolution of 18/5/2010 plus LGT arts. 46-48 plus Ley 39/2015 arts. 5-6 and 14.
- An alternative to the central government's general REA register; the Apoder@ categories are specific to tax matters.
- Related applications: apoderamiento_rea_aeat (the general REA register), nombramiento_apoderado_general (company law).
General power of attorney before the AEAT (Apoder@): the alternative to the REA: frequently asked questions
General power of attorney before the AEAT (Apoder@): the alternative to the REA: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €39 to €39: Our fee 39 €. The AEAT's Apoder@ power of attorney carries no tasa (official fee), so the cost is entirely fixed.. Managora's fee is €47.19, 21% VAT included (€39.00 net + €8.19 VAT). This procedure carries no official tasa.
General power of attorney before the AEAT (Apoder@): the alternative to the REA: how long does it take?
Decision in 1-3 weeks; immediate registration on the sede electrónica (online portal) using Cl@ve or a digital certificate.
General power of attorney before the AEAT (Apoder@): the alternative to the REA: which documents do I need?
You need to have to hand: Valid DNI (Spanish national identity document) or NIE (foreigner identity number) of both the grantor and the attorney., Deed of power of attorney or of appointment if the grantor is a legal entity., Evidence of the office held and the powers of the legal entity's representative.. You do not upload them here: we collect the details through the guided chat.
Who files the procedure?
Managora files it in your name with Agencia Estatal de Administración Tributaria — Registro Apoder@. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.
Can it be done online?
Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.
Related procedures
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria — Registro Apoder@ ↗.
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