Before you start
- Your digital certificate, your DNIe or your Cl@ve; the Sede also admits the eIDAS identification of another country. If you have none of them: How to get Cl@ve, even without going to an office.
- Being the holder of the business in Trimestria: only the holder can withdraw the authorisation, and Trimestria asks you to confirm it is you.
- Trimestria's NIF, to recognise its power in the Sede's list: the application shows it in Settings › Filing in your name.
- Ten minutes.
The steps
In Trimestria, open Settings › Filing in your name, press Withdraw the authorisation and confirm with Withdraw it. If it asks, confirm it is you.
From that moment Trimestria stops filing in your name. The apoderamiento stays in the Agencia's register until you revoke it at the Sede: those are the next steps.
Enter the Agencia Tributaria's Sede, open Apoderamientos › Consulta, prórroga y revocación de apoderamientos otorgados and identify yourself with your certificate, your DNIe or your Cl@ve.
AEATThis screen, in the Agencia's own helpThe official page explains it with its own screenshots. We link to it rather than copy them. Page updated on Open at the SedeFind Trimestria's power: filter by Apoderado with its NIF, press Buscar and open the power by pressing its reference number.
Revoke Trimestria's power, one by one or all at once.
Look at the date on which the revocation will take effect and press Firmar y Enviar.
The Agencia's page says you can set that date and does not say which one it proposes by default: check it before you sign.
Tick Conforme and press Firmar y Enviar again.
Keep the confirmation screen: it carries a CSV and the data of the power, and it is your proof that you revoked it.
If something does not add up
I only withdrew the authorisation in Trimestria: is the power still in force?
Yes. Withdrawing it in Trimestria makes Trimestria stop filing, but the apoderamiento stays in the Agencia's register until its end date, which is five years at most, or until you revoke it at the Sede. If you want it to cease to exist, do steps 2 to 7.
I revoked at the Sede and Trimestria still shows «In force»
Trimestria learns of a revocation made at the Sede when the Agencia refuses a filing for want of an authorisation; it then takes the authorisation as revoked and shows it as «Ended». That is why step 1 comes first: withdraw the authorisation in Settings › Filing in your name and Trimestria will not try to file.
I do not want to enter the Sede: is there another way?
Yes, the same ones there are for granting it. You can go to a Delegación or Administración of the Agencia and fill in there the form of the Anexo II of the Resolución of 9 March 2018, or file with the Agencia a public document, or a private one with a notarised signature, with the content of that Anexo II. In those two cases an official of the Agencia takes the power down when the communication is received. On the internet, the removal from the register is automatic. The Agencia's page explains it.
I am changing adviser: is anything revoked?
Nothing by itself. Each power holds until its end date or until it is revoked, and a power to your gestor and another to Trimestria live side by side: revoking one does not touch the other. If whoever advises you now is to receive the notifications of a trámite, they need a power of their own for it, and that power has no effect until they accept it.
Afterwards
From step 1, Trimestria stops filing in your name: your returns are still prepared, but for you to file, and an automatic filing that was under way is not sent. Your books, your invoices and the notices go on as before.
When the revocation reaches the Agencia, the power is taken down in its register and Trimestria can no longer file anything in your name with it.
If you later want to give the permission again, it is a new power: How to grant Trimestria the apoderamiento at the AEAT's Sede. In Settings you record the new authorisation with its CSV.
Sources
- Agencia Tributaria · Cómo consultar, prorrogar y revocar los apoderamientos otorgados · Page updated on
- Agencia Tributaria · Registro de apoderamientos, revocación · Page updated on
- Agencia Tributaria · Formulario para la revocación de apoderamientos mediante comparecencia del poderdante · Page updated on
- Agencia Tributaria · Cómo dar de alta un poder para trámites tributarios mediante identificación electrónica · Page updated on
- BOE · Resolución de 9 de marzo de 2018, sobre el registro y gestión de apoderamientos · Page updated on
- BOE · Resolución de 18 de mayo de 2010, sobre el registro y gestión de apoderamientos, texto consolidado · Page updated on
We cite the source and the date the Agencia gives, as its terms of reuse ask.