Polyaxial bone anchoring device, comprising: a bone anchoring element (1) including a head (3) and a stem (2); a housing part (5, 5 ', 500) to house a rod (100) in order to couple the rod to the bone anchoring element; the housing part (5, 5 ', 500) comprising an upper end (5a) and a lower end (5b), a first pass (51) coaxial with a first longitudinal axis (51a) and a second pass (56) coaxial with a second longitudinal axis (56a), the first and the second longitudinal axis cutting each other; the first step (51) including a seat (62, 63; 92) that opens toward the lower end (5b), and the seat being configured to allow rotation of the head relative to the seat; and where the head (3) can be inserted into the seat (62, 63; 92) from the lower end, where the seat (62, 63; 92) is essentially symmetrical with respect to the rotation of the head when the head rotates in any direction and in the corresponding opposite direction, and where the seat (62, 63; 92) further comprises a compressible wall (62, 65; 83a) surrounding at least a part of the head (3) to immobilize the head; and where the head (3) has a spherical outer surface part that includes a maximum diameter (E) of the sphere and in which the seat (62, 63; 92) has an essentially concave surface part (63; 92) adapted to engage at least the outer surface portion of the head that includes the maximum diameter.Dispositivo de anclaje óseo poliaxial, que comprende: un elemento de anclaje óseo (1) que incluye una cabeza (3) y un vástago (2); una pieza de alojamiento (5, 5', 500) para alojar una varilla (100) con el fin de acoplar la varilla al elemento de anclaje óseo; comprendiendo la pieza de alojamiento (5, 5', 500) un extremo superior (5a) y un extremo inferior (5b), un primer paso (51) coaxial con un primer eje longitudinal (51a) y un segundo paso (56) coaxial con un segundo eje longitudinal (56a), cortándose entre sí el primer y el segundo eje longitudinal; incluyendo el primer paso (51) un asiento (62, 63; 92) que se