Identification and electronic signatures

IDENTIFICATION AND ELECTRONIC SIGNATURES

The citizen identification and signature systems, enabling citizens to interact with the Tax Agency (AEAT) through its e-Office, are included in Articles 9 and 10 of Law 39/2015, of 1 October, on Public Administration and the Common Administrative Procedure.

Types of access to the e-Office procedures

Depending on the Tax Agency e-Office procedure that you wish to access, you will be able to choose from different identification (proof of identity) and signature (declaration of acceptance and consent) systems to access it. Details of the currently enabled types of access can be found at the following link:

http://www.agenciatributaria.es/AEAT.internet/Ayuda_Selector.shtml

The AEAT will support the identification systems indicated as signature systems when they allow the authenticity of the acceptance and consent of the interested parties to be proven. When the interested parties use a signature system that complies with these conditions, it will be understood that their identity has already been proven through the completion of the signature itself.

The AEAT may enable the use of combined systems based on the above-mentioned systems, maintaining the same operational guarantees established for those systems.

In particular, the public may use these systems to provide, check, confirm or modify information, proposals or prepopulated returns sent or made available by the Tax Agency, under the terms and conditions that may be established in the regulation applicable to that specific procedure.

Cl@ve PIN.

Cl@ve PIN is an identification system based on the use of a code chosen by the user and a PIN code that they receive via SMS. It is necessary to preregister for this service.

For more information, please consult the following link:

http://www.agenciatributaria.es/AEAT.internet/Inicio/La_Agencia_Tributaria/Campanas/Cl_ve_PIN/Cl_ve_PIN.shtml

Information and validation of electronic DNI

For more information on the electronic DNI, please consult the following pages:

www.dnielectronico.es/

To verify that your electronic DNI works correctly, you may use the VALIDe service https://valide.redsara.es/valide/validarCertificado/ejecutar.html

Identification and electronic signature certificates

For information on what an electronic signature is, how to get it, and how and when to use it, consult the information on electronic signatures on the Tax Agency Portal (www.agenciatributaria.es) in the Help - Electronic Certificate section.

The electronic certificates accepted by the Tax Agency are those issued by service providers authorised by the Ministry of Economy and Business:

https://sede.minetur.gob.es/es-es/firmaelectronica/Paginas/Prestadores-de-servicios-electronicos-de-confianza.aspx/

Types of access to taxpayer assistance services via non-personal channels

If you access a taxpayer assistance service via non-personal channels, such as by telephone, you may need to identify yourself using an identification mechanism that can be used via that channel and which ensures your identification can be sufficiently verified in order to carry out the formality for which you are seeking help. The identification mechanisms that may be used will depend on the type of service you request. In general, you may use the following identification systems.

  • Cl@ve PIN. If you are registered on the Cl@ve System, the public officer serving you may ask to send a PIN to your mobile phone, which you must provide for validation. This system can be used if you are acting on your own behalf or if you are the representative of a taxpayer.

  • Electronic certificate. If you have an electronic certificate, you can use the TOKEN mechanism. Using a valid electronic certificate, this mechanism enables you to get a single-use code, which you will be asked to provide in order to identify yourself when you access a non-personal assistance service. This code should be requested a maximum of one hour before you access the assistance service. This system can be used if you are acting on your own behalf or if you are the representative of a taxpayer.

    Access the TOKEN request service

  • Reference number. If you request help with a formality related to your Income Tax return, the public officer will be able to verify your identity using the reference number. If you do not have the reference number and are unable to use another valid mechanism (such as Cl@ve or an electronic certificate), the public officer may ask you to provide some cross-check data to generate an Express Reference which can be used exclusively in relation to the formality requested. This system can be used if you are acting on your own behalf.

  • Cross-check data The public officer may ask you for some cross-check data to check against the taxpayer database. The cross-check data they ask for will depend on the service you request (for example, DNI/NIE, tax residence, current accounts, a secure verification code for a specific formality you have started with the Tax Agency). This system can be used if you are acting on your own behalf.

If you are requesting general information you will not need to provide any form of identification.