Authorise your accountant at the AEAT
For your accounting firm to file for you without giving it your credentials, the AEAT (Spanish Tax Agency) has the apoderamiento. We tell you how to grant it and how not to lose cover the day it expires.
- Category
- Compliance
- Level
- Intermediate
- Time
- ≈ 15 min
- Steps
- 5
- Updated
- July 2026
Before you start.
What you are about to solve.
The apoderamiento (electronic power of attorney) is the clean way for your accounting firm (gestoría) to carry out procedures in your name before the AEAT: instead of sharing your certificate or credentials, you grant an electronic power that authorises that firm, identified by its NIF, to file certain procedures for you. You keep control and can revoke it whenever you want.
There are several types depending on scope: the general apoderamiento (form 042/043, for a wide range of procedures, with a maximum of 5 years) and the specific apoderamiento limited to concrete procedures, such as those of VeriFactu or the SII (immediate supply of VAT information). If you invoice with your own certificate and do not delegate, you do not need to authorise anyone.
The weak point of all this is expiry: an expired apoderamiento leaves your accountant unable to file, sometimes right at the deadline. That is why, besides showing you how to grant it on the AEAT portal, this guide shows you how Cofactu watches the date for you.
Do it in order.
Open only the step you are on.
5 steps to review, issue and leave the document ready, without reading a whole guide at once.
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Decide the type of apoderamiento
Step 01: Decide the type of apoderamiento
Before you go in, be clear about what you will grant. If your firm handles everything, a general apoderamiento (form 042 for natural persons, 043 for representation) covers a wide range of procedures. If you only want to delegate electronic invoicing, a specific VeriFactu/SII apoderamiento is narrower and more prudent. Less scope, less exposure.
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Go to Apoderamientos on the AEAT portal
Step 02: Go to Apoderamientos on the AEAT portal
Access the Tax Agency's electronic office (sede.agenciatributaria.gob.es) with your certificate or Cl@ve and go to the Apoderamientos section → Grant apoderamiento (register of powers). It is the official register where the powers you grant are recorded.
- Route: AEAT portal → Apoderamientos → Register of powers → Grant power.
- You need to identify yourself with a certificate, DNIe or Cl@ve.
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Enter the firm and the procedure
Step 03: Enter the firm and the procedure
Enter the NIF of the accounting firm (the attorney) and select the procedures you authorise. For electronic invoicing, look for the VeriFactu/SII procedures; for a broad power, the list for form 042/043. Check carefully what you tick: the firm will only be able to do what you have granted.
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Confirm and note the expiry date
Step 04: Confirm and note the expiry date
When you grant it, the portal gives you a receipt with the apoderamiento number and its validity. Note the expiry date: the general one lasts at most 5 years, and when it expires your accountant can no longer file. Keep the receipt.
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Record the expiry in Cofactu
Step 05: Record the expiry in Cofactu
In Cofactu, go to Settings → Compliance → AEAT apoderamiento and enter the type and the expiry date. Cofactu watches it for you and warns you at T-90, T-30 and T-7 days before it expires, so you renew with time to spare and are not caught in the middle of a filing deadline. It is an alert most programs do not give.
When you finish your accounting firm will be able to file in your name before the AEAT without your credentials, with exactly the scope you gave, and Cofactu will warn you before the apoderamiento expires.
The questions that come up
when you put it into practice.
Is authorising my accountant the same as giving them my certificate?
No, and it is much better. With the apoderamiento your accountant acts with their own identity, authorised only for the procedures you grant, and you can revoke it whenever you want. Sharing your certificate gives them full access with no traceability. The apoderamiento is the right route.
Do I need to authorise anyone if I invoice on my own?
No. If you issue with your own certificate and file yourself, there is nothing to delegate. The apoderamiento only makes sense when you want a third party (your accounting firm) to file in your name.
What happens if the apoderamiento expires?
Your accountant can no longer file for you until you renew it on the AEAT portal, which can leave you out of time without noticing. That is why Cofactu watches the date and warns at T-90/T-30/T-7: renew before it expires.
How long does an apoderamiento last?
The general one (form 042/043) lasts what you set, with a maximum of 5 years. The specific ones may have their own validity. In all cases you can revoke it earlier from the AEAT portal when you no longer need it.
Continue from here.
Without losing context.
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