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Ministry of Finance

Sede Electrónica Central

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Information

Authorisations for representation and powers of attorney

In accordance with Article 5 of Law 39/2015, of 1 October, interested parties with the capacity to act may act through a representative. For the purposes of this law, administrative actions shall be understood to include those taken with the aforementioned representative, unless the interested party expressly states otherwise. 

Similarly, individuals and legal entities with the requisite capacity to act may represent others before Public Administrations, provided that this is permitted by their governing documents.

The procedure for accrediting this representation is outlined in Article 32 of Royal Decree 203/2021, of 30 March, which approves the Regulations on the action and operation of the public sector by electronic means, are of particular relevance:

  • By “apoderamiento apud acta”, at the registry assistance offices in person or via electronic means at the corresponding or associated electronic office.

  • By registering their powers of attorney in the electronic register of powers of attorney of the relevant public administration body or in their own particular registers of powers of attorney.

  • By means of a qualified electronic representative certificate.

  • A public document, the matrix of which is on file in a notarial archive or an entry in a commercial register, may be used.

The General State Administration, the Autonomous Communities and Local Entities are required to maintain a comprehensive electronic register of powers of attorney. This register must include all powers of attorney granted “apud acta”, in person or electronically, by interested parties in administrative procedures in favour of representatives. Please be advised that the executed power of attorney must also be certified.

At the state level, this register will function as the Electronic Register of Powers of Attorney of the General State Administration (REA). A power of attorney can be registered with the REA by both the person granting the power of attorney and the person to whom it is granted. This applies whether the parties are natural or legal persons. In the latter case, the relevant parties are required to appear electronically with the electronic certificate of a duly authorised representative.

There are three types of proxies that can be registered in the REA-AGE: 

  • Type A: General power of attorney for any administrative action before any public administration.

  • Type B: General power of attorney for an administration and its public bodies, or before a public body or entity.

  • Type C: power of attorney for certain formalities

Further information:

Headquarters General Access Point - Electronic Register of Powers of Attorney (REA)

The Ministry has successfully completed the process of joining the Electronic Power of Attorney Register. This has been achieved through a resolution issued by the Undersecretary's Office on 28 December 2015, which formalised the inclusion of the Ministry's representation in the register as a valid electronic procedure.

Electronic identification and signature

The systems for identification and signature permitted by the Public Administrations are compiled in Articles 9 and 10 of Law 39/2015, of 1 October, on the Common Administrative Procedure of the Public Administrations.

Similarly, Article 12.2 of the aforementioned legislation and Article 30 of Royal Decree 203/2021, which approves the Regulation on the action and operation of the public sector by electronic means, require the identification or electronic signature of the interested parties by authorised public officials. Further details on the Register of Authorised Officials can be found here.

Please refer to the Spanish Certification (CERES) of the Spanish Mint (FNMT standing for Fábrica Nacional de Moneda y Timbre) for details on identification and electronic signature certificates. A Public Certification Authority that provides authentication and confidentiality services for communications between the public, companies or other institutions and public administrations via open communication networks.

The validity of the certificate from the Central Electronic Office of this Ministry may be verified in a way that is quick and easy, through the VALIDe platform.

The electronic signature of the Ministry of Finance and Public Administrations is generated in accordance with the Signature Policy of the General State Administration, approved by Agreement published by means of Resolution of 29 November 2012, of the State Secretariat for Public Administrations.

Pendiente contenido.

Electronic Register

The Ministry of Finance uses the General Electronic Register of the General State Administration (REG-AGE), which allows for the reception and submission of applications, letters and communications relating to its scope, in accordance with the provisions of Law 39/2015, of 1 October, on the Common Administrative Procedure of the Public Administrations and Law 40/2015, of 1 October, on the Legal Regime of the Public Sector.

Pursuant to Article 37, public bodies and public law entities linked to or dependent on each Administration may have their own electronic register that is fully interoperable and interconnected with the General Electronic Register of the Administration to which they are linked or on which they depend. In the Ministry of Finance there are other Electronic Registers owned by its Public Bodies, including the AEAT and the FNMT.

Consultation of registry entries:

From the electronic registration service accessible from the electronic headquarters of the General Access Point, the interested party may consult their registration entries made in the REG-AGE by accessing the Carpeta ciudadana, which will contain, at least: 

  • The status of submissions. 

  • The receipt of registration entries

  • The documents attached to the registration entry.

Regulations relating to the Electronic Register:

Article 11 e) of Royal Decree 203/2021, of 30 March, which approves the Regulation on the action and operation of the public sector by electronic means, includes, as a minimum content available to interested parties, the regulations governing the Register accessed through the electronic office.

Article 38 of the aforementioned Royal Decree regulates the Central Electronic Register of the General State Administration and establishes the nature and operation thereof, which has the function of recording all documents submitted to or received by any administrative body of the General State Administration.

On the other hand, Order PCM/1382/2021, of 9 December, which regulates the General Electronic Register within the scope of the General State Administration, sets out the requirements and conditions for the operation of the REG-AGE.

The REG-AGE shall admit: 

  • Standardised electronic documents corresponding to the services, procedures and formalities specified pursuant to the provisions of the rule creating the register, completed in accordance with pre-established formats. The Ministry of Finance has standardised forms for processing appeals and claims, complaints and suggestions and economic-administrative appeals, among others. 

  • Any request, letter or communication other than those mentioned in the previous paragraph addressed to any Public Administration.

In accordance with article 16.8 of Law 39/2015, of 1 October, documents and information whose special regime establishes another form of presentation will not be considered to be submitted in the register. In such cases, the administrative body responsible for processing the procedure shall inform the interested party of this circumstance and shall inform them of the requirements of the specific applicable legislation.

General Electronic Register of the General State Administration

Calendar of non-working days

Official Calendar

Article 30.7 of Law 39/2015, of 1 October, on the Common Administration Procedure of Public Administrations, provides that the General State Administration, subject to the official labour calendar, shall establish, on its assigned scope, the calendar of non-working days which is to be used for term calculation purposes. On the other hand, for the first time, Article 30.2 of the aforementioned law excludes Saturdays as working days for term calculation purposes.

In accordance with the stipulations set forth in the articles, the Resolution of 16 December 2024, issued by the Secretary of State for the Civil Service, has established the non-working days 2025 calendar. This information is also available for download in printable calendar format from the General Access Point.

Calendar of non-working days of the General Electronic Registry, previous years:

Official date and time

Article 31.2 of Law 39/2015, of 1 October, on the Common Administration Procedure of Public Administrations, provides that the electronic registry of each Administration or Institutions shall be governed, for the purposes of calculation of terms, by the official time and date of the electronic office accessed, which must have the necessary safety measures to guarantee its integrity and be visible and accessible.

Likewise, article 11.1 (f) of Royal Decree 203/2021, of 30 March, establishes that electronic offices shall indicate the official date and time for the purposes set out in the previous paragraph.

Finally, Article 15.2 of Royal Decree 4/2010, of 8 January, regulating the National Interoperability Scheme within the Electronic Administration, notes that synchronisation of date and time shall be carried out with the Spanish Navy Observatory (hereinafter, the ROA) in accordance with the provisions on legal time set forth in Royal Decree 1308/1992, of 23 October.

In accordance with these provisions, the official time and date of this Central Electronic Office are visible and permanently updated in the header of this website. If an error occurs while consulting the ROA, the clock shall show this website server’s time until a new consultation of the ROA is carried out.

Electronic notifications

Please be advised that notifications of administrative resolutions and acts are regulated in articles 40 to 46 of Law 39/2015, of 1 October, on the Common Administrative Procedure of Public Administrations.

  • Notifications shall preferably be made by electronic means.

  •  However, natural persons may choose at any time whether to communicate with public administrations for the exercise of their rights and obligations by electronic means or not, unless they are obliged to interact with public administrations by electronic means. 

  • Legal persons, unincorporated entities or employees of public administrations, among others, are obliged to interact with public administrations by electronic means in order to carry out any administrative procedure, as detailed in Article 14, point 2 of the law.

  • It is within the power of the relevant administration to establish, by means of regulation, the obligation to carry out notifications electronically for certain procedures or for certain groups of individuals. This may be done for any group of individuals who, due to their economic or technical capacity, professional dedication or other reasons, can demonstrate that they have access to and availability of the necessary electronic means.

In addition, you may provide an electronic device and/or email address which shall serve for sending notifications of a purely informative nature.

In accordance with Law 39/2015, of 1 October, notifications may be submitted electronically via the Administration or Agency's digital headquarters. This may be done through a single authorised electronic address (DEHú) or through both systems, as permitted by the Administration or Agency in question.

Similarly, you will be able to access notifications from the Administration's electronic General Access Point, which will serve as an access portal. Also, users will have the option to view their notifications via Mi Carpeta Ciudadana.

All notifications created on paper must be made available to the relevant individual at the electronic office of the Administration or Agency in question, so that they can access its content whenever they want. When the content of the notification is accessed through the electronic office, they will be given the option of receiving all future notifications electronically, if they so wish.

Verification of electronic documents

Article 21 of Royal Decree 203/2021 of 30 March, which approves the Regulation on the action and functioning of the public sector by electronic means, establishes that in accordance with the provisions of article 42.b) of Law 40/2015, of 1 October, Public Administrations may use secure code systems for document verification in the development of automated actions and that the integrity of the document must in any case be verified in the corresponding electronic office or associated electronic office by means of a direct verification procedure free of charge for the interested parties.

Article 11.2.f) of the same Royal Decree 203/2021 indicates that the electronic offices will have a service for checking the authenticity and integrity of the documents issued by the bodies, public bodies or public law entities included in the scope of the electronic office, which have been signed by any of the signature systems in accordance with Law 40/2015, 1 October, and for which a secure verification code has been generated.

Therefore, centres and bodies that have a system for checking the CSVs of their documents must have it accessible from their respective electronic offices.

The Ministry of Finance has different electronic document verification systems based on secure verification codes. Depending on the body that has issued such document, it has to access the verification system that enables it to be verified.

By means of these systems, a document stored by an Administrative Body can be accessed, an electronic document can be downloaded and the integrity and authenticity of electronic documents issued can be guaranteed by matching the document with the original.

The Central Electronic Headquarters has this specific section to inform and provide access to all the CSV verification systems of the Ministry, in accordance with its function of being the integrating electronic offices and access to all the procedures and services of the Department. 

The verification systems used by this Ministry are listed below:

  • General Directorate for European Funds

  • Portal of the Budget Administration

  • General Directorate of the Land Registry 

  • Vigo Free Trade Zone Consortium: The validation of documents electronically signed with CSV by the consortium is carried out in the General State Signatures Folder.

  • General Directorate for State Assets (Procurement Platform):  Allows verification of the electronic documents generated by the Public Sector Procurement Platform within the scope of electronic tendering processes (submission of bids by electronic means).

  • General Directorate for the Rationalisation and Centralisation of Procurement - Conecta Centralización: allows you to verify the electronic documents generated by the Conecta-Centralización application in the field of the management of contracts based on framework agreements of the centralised state procurement system. 

  • Institute for Fiscal Studies: CSV documents are generated in a Training Management application (diplomas and certificates of students and teachers), and stored in a folder on the Institute for Fiscal Studies portal. CSVs are generated randomly, are guaranteed to be unique and are related to the document by means of a database, and there is a page on the website where you can enter the CSV and view the document:  https://www.ief.es/validarDocumento/validarDocumento.vbhtml

  • Electronic office of the General Access Point (PAG, as per the Spanish acronym): The Secure Verification Code (Código Seguro de Verificación, CSV, as per the Spanish acronym) guarantees, by matching procedures through the electronic office of the  General Access Point, the integrity of the document (article 42 of Law 40/2015, of 1 October, on the Legal Regime of the Public Sector). In this section you will be able to retrieve documents provided by the Public Administration through the Secure Verification Code. Here you will be able to compare and access documents generated in the Carpeta Ciudadana, the Tax Agency and other public administration bodies that you can consult in the section on more information on document comparison by CSV.

  • General Inspectorate: The Complaints and Suggestions application allows the download of the proof of the electronic Register generated by GEISER and can validate the electronic document at https://sede.administracionespublicas.gob.es/valida

  • Tax Agency: Basic information on the subject of CSVs and matching at the Tax Agency is contained in the Resolution of 4 February 2011, of the Presidency of the State Tax Administration Agency, on the use of the secure verification code and creating electronic seals of the agency.  Basically, CSVs are randomly generated, guaranteed to be unique and checked against the Catalogue, which is guaranteed to be unalterable. At the Tax Agency we have the matching system located at Electronic Office and also a Web Service that allows matching (it returns the document given the CSV of the document).