Representation form for an AEAT tax audit (inspección)

The “Modelo de representación en el procedimiento de inspección y en el procedimiento sancionador que pueda derivarse del mismo” is the official form of the Spanish Tax Agency (Agencia Tributaria, AEAT) for voluntary representation under article 46 of the General Tax Act (Ley 58/2003). A taxpayer being audited by the Tax Inspection (Inspección de los Tributos) authorises a representative to handle that audit (comprobación e investigación) and any penalty proceedings that may follow.

The header — NIF, surnames and name (or company name) and the case reference — must match the AEAT notice opening the audit; only then is the representation valid. The wording of the form cannot be changed; FoxDocs only fills in the fields of the official PDF.

• the representation is granted by the taxpayer under audit — an individual or a company (through its legal representative, with the supporting document attached);
• spouses filing a joint return both grant the representation — the form says so explicitly;
• the representative signs together with the grantor, thereby accepting the mandate and vouching for the grantor’s signature and the copy of their ID;
• a company also adds its stamp next to the signature;
• the document is handed to the AEAT Inspection conducting the audit.

• header: NIF, surnames and name or company name of the taxpayer under audit and the case reference (núm. referencia) from the notice;
• individual grantor (and spouse for a joint return): name and surnames, NIF, tax address — municipality, street, number;
• if the grantor is a company: its name, NIF and tax address, plus its legal representative’s details;
• representative: name and surnames, NIF and address for notifications;
• date of the notice opening (or extending) the audit;
• place and date of the grantor’s and the representative’s signatures.

• the AEAT notice opening the audit — the case reference and date are copied from it;
• a copy of the DNI or foreigner’s document (NIE, TIE) of each grantor — the form states it is attached;
• for a company — the document proving its representative’s authority, and the company stamp.

1. Tell the chat in any language who is being audited, who the representative is, and give the details from the AEAT notice.
2. The assistant asks for NIFs and addresses, builds the header and adds the signing date.
3. Download the PDF, check it, sign it with the representative and hand it to the Inspection.

Official form, Agencia Tributaria: sede.agenciatributaria.gob.es — Modelo de representación en el procedimiento de inspección. Checked 2026-10-09. This is not legal advice.