AEAT representation form for a procedure started at your request

The “Modelo de representación en los procedimientos iniciados a instancia de los obligados tributarios” is the official form of the Spanish Tax Agency (Agencia Tributaria, AEAT) for voluntary representation under article 46 of the General Tax Law (Ley 58/2003). The taxpayer authorises another person to handle at the AEAT a procedure started at the taxpayer’s own request, such as a refund claim or a request to defer a debt.

The text of the model is standardised and, under the AEAT’s terms, may not be changed. FoxDocs only fills in the boxes of the official PDF and leaves its text untouched.

• the authority is granted by an individual taxpayer or by an entity (through its director or attorney, whose powers are shown by an attached document);
• if it concerns IRPF and the spouses file jointly, both spouses must grant it;
• the representative signs the form together with the grantor, thereby accepting and vouching for the authenticity of the grantor’s signature and DNI copy;
• the document is attached to the application filed with the AEAT in that procedure.

• person represented: name and surnames, NIF and tax address (country, municipality, province, postcode, street, number, entrance, staircase, floor, door);
• spouse, for a joint IRPF return — the same details;
• if an entity grants the authority — its name, NIF and tax address, plus the details of its signatory;
• representative: name and surnames, NIF and address for notifications;
• the procedure (one or more) the representative acts in;
• place and date of the grantor’s and the representative’s signatures.

• a copy of the DNI or foreigner’s document (NIE, TIE) of each grantor — the form states it is attached;
• for an entity — the document proving the signatory’s powers;
• the application for the procedure itself, to which the form is attached.

1. Tell the chat in any language who grants the authority, to whom and for which procedure.
2. The assistant asks for NIFs and addresses, writes the procedure in Spanish and adds the signing date.
3. Download the PDF, check it, sign it with the representative and attach it to the application.

Official model, Agencia Tributaria: sede.agenciatributaria.gob.es — Modelo de representación a instancia. Checked 2026-10-09. This is not legal advice.