The recent amendment of Law 39/2015 also entails changes to clearance and representation authorizations. These are essential instruments that allow professionals and companies to act on behalf of third parties before the Spanish Tax Agency (AEAT), especially in matters related to customs and tax procedures.

Operinter, international logistics operator, is closely monitoring this new change, especially by the Customs department, so that no customer is affected in their import and export operations, thus ensuring the continuity and security of their international shipments.

With this amendment to Law 39/2015, these authorizations have undergone significant changes that require immediate attention. These are the aspects that must be taken into account:

• Limited duration: Until now, many authorizations were granted for an indefinite period, but with the new regulations, all authorizations registered with the AEAT will expire five years after registration. This means that it will be necessary to keep track of expiration dates to ensure that authorizations remain valid.
• Mass extension: to simplify management and prevent authorizations from expiring, the Tax Agency has enabled a mechanism that allows the mass extension of all authorizations that are two months or less away from expiring. This function is very useful for companies and corporations with multiple active applications.
• Consequences of not extending: It is essential to bear in mind that, once the authorization has expired, any customs declaration filed under that name will be automatically rejected by the AEAT.

Procedure to follow

To carry out the extension in three simple steps, the following procedure is recommended:

1. Access to the management: Access the page of the Tax Agency for authorizations of authorization and representation. You can access directly from the following link: AEAT Authorization Management. Once there, look for the important procedures section.
2. Bulk extension: Click on the “Bulk extension” option and select the 5-year renewal period. This step is applied simultaneously to all authorizations that are about to expire, which avoids having to extend each authorization individually.
3. Sign and Submit: Finally, complete the process by clicking on the “Sign and Submit” button. This step is crucial, as without the electronic signature, the extension will not be completed and the authorizations may expire.

It is advisable to periodically review the list of authorizations and set reminders for future renewals. In addition, keep the associated contact details up to date to ensure timely receipt of expiration alerts. By following these steps, authorizations can be managed securely and efficiently, ensuring that customs and tax operations are not affected by expired authorizations.