Setting up digital access to Hacienda from abroad

Terms used

• Cl@ve — Cl@ve is the Spanish government's shared online login system for public services, with several methods.
• NIE — The NIE is the identification number Spain gives to foreigners, used for tax, work, housing and official procedures.
• gestor — A gestor is a licensed administrative agent who handles official paperwork and tax procedures on your behalf.

Key rules

• Spanish tax number: Cl@ve and the digital certificate both need a NIE or other Spanish tax number.
• Certificate: For most non-residents, the certificate needs an in-person identity check, so from abroad you travel to Spain or use a consulate that offers it.
• Cl@ve limits: Some filings need a certificate and do not accept Cl@ve.
• Power of attorney: A gestor can do only what your power of attorney covers.

Cl@ve: a password plus a code or app

Cl@ve lets you identify yourself on the Hacienda website with a password and a code or app. You register with your Spanish tax number and an identity document.

You can register in these ways:

• Online with a digital certificate.
• Online by video call, if your identity document is accepted by the system.
• In person at a tax office or another registration office.
• At a Spanish consulate, if it offers the service.
• By a letter with a code sent to your tax address, which only works with a Spanish address.

From abroad, the video call, consulate or certificate routes are the ones open to you.

What it lets you do: consult your tax data, get your tax draft and certificates, and file most personal procedures, including the income tax return. What it does not do: it is not accepted for companies, and some filings need a certificate instead, for example certain representative filings or ones needing a collective signature. Cl@ve also cannot be used to act for someone else unless a representation has been set up.

Digital certificate: the most complete option

The certificate from the national mint (FNMT) works with any Spanish authority. It lets you file any return, sign, view all your tax data, open your electronic notices and file appeals. It is free and lasts 4 years.

Getting it takes three steps:

1. Request it online with your Spanish tax number, surname and email, and receive an application code.
2. Prove your identity in person at an accreditation office, such as a tax office, Social Security office, or some town halls and police stations. Bring the code, your passport or ID, and the document that shows your tax number.
3. Download the certificate on the same computer and browser, or through the app.

Services differ by country, so contact the consulate before you travel to Spain for the identity check.

A gestor with a power of attorney

A gestor can act for you with no digital tools on your side. With a valid power of attorney, they can file returns such as Modelo 210 (the non-resident income tax return), pay taxes, request certificates, file appeals, answer requests and receive notifications. Make sure the document names the tax tasks you need: filing, paying and receiving notifications. Gestors charge a fee.

Sign the power of attorney before a Spanish notary, a Spanish consul abroad, or a foreign notary or authority. For a foreign signing, the formalities depend on the country and are in signing a power of attorney for Spain from abroad. You can also register it in the tax agency's register of powers, with a certificate or Cl@ve, or in person.

A specific power limited to tax matters is often the simplest. The tax agency decides whether a particular foreign document is accepted, so ask your gestor to confirm before you sign.

Documents you need

• NIE card or certificate.
• Passport or other identity document, with its validity date.
• Application code for the FNMT certificate.
• Power of attorney for a gestor.