Application for tax certificates on behalf of third parties
Social partners can electronically apply for any tax certificate available in the E-Office on behalf of third parties.
In this case, the social partner must access the process with their electronic certificate and indicate on the application form that s/he is acting in representation of a third party and include the details of the certification holder.
The tax certificate may be collected by the taxpayer himself or by the social collaborator, provided that he is authorised to carry out this procedure.
The registration of a power of attorney online allows you to authorise a third party (a corporate person or an individual) so that you can perform any of the tax procedures or actions, set up for this purpose, using your own electronic certificate on behalf of the appointing party.
Therefore, the social partner cannot collect the tax certificates of third parties unless s/he is authorised for this process.
When you access the form for registering powers of attorney, you will find a list of codes corresponding with each specific procedure, whether it is a general power of attorney or a specific one.
The code for consulting personal details is 'GENERALDATPE'.
The specific processes include the following:
|SOLCE190||Application and collection of withholding certificate for form 190|
|SOLCEAUGE||Online application and collection of periodical self-assessment certificate|
|SOLCEAURE||Online application and collection of the self-assessment payment certificate|
|SOLCECORR||Online application and collection of the ECOT certificate|
|SOLCECSPIVA||Online application and collection of the VAT taxpayer certificate|
|SOLCEEISS||Online application and collection of the corporation tax exemption certificate|
|SOLCEERA||Online application and collection of certificate of exoneration of withholding for lessors of properties|
|SOLCEESFL||Online application and collection of the non-profit organisation certificate|
|SOLCEIAE||Online application and collection of the IAE certificate|
|SOLCEIDEN||Online application and collection of the census status certificate|
|SOLCEINCN||Online application and collection of the certificate of net turnover (Economic Activities Tax)|
|SOLCEIRPF||Application and collection of Personal Income Tax certificates|
|SOLCEIVA||Online application and collection of the VAT certificate|
|SOLCERCONSUB||Application and collection via digital certificate of the contractors and subcontractors certificate|
|SOLCEROI||Application and collection via digital certificate of the intra-Community operators certificate|
|SOLCESOCI||Online application and collection of the companies certificate|
|G3171||Issuance of tax certificates - Generic certificate - Application|
|G33101||Consultation of issued certifications|
In relation to the format of the certification obtained, it should be taken into account that the space dedicated to the bar code, communication number and address for notifications located in the upper right-hand side of the document may vary depending on the way the certification is delivered, and in some cases this information is not shown.
The authenticity of the document obtained can be verified at any time using the Secure Verification Code (CSV) that appears next to the electronic signature, through the section "Comparison of documents using the secure verification code" available at the Tax Agency e-Office.