How to communicate approved documents. COGA-AEAT

The agreement between the Tax Agency and the General Council of Colleges of Administrative Managers of Spain signed on January 20, 2022 establishes the collaboration between both parties for the processing of the documentation that must accompany the declarations of model 06 and the assignment of NIF to minors.

The steps to follow are these:

1. Members of an Official College adhering to the collaboration agreement who are going to submit a form 06 or an application for NIF of a minor, may respectively submit the electronic documentation or the documentation (original and copy) that must accompany such declarations and applications to their respective Official College.
2. The Official Association will receive the documentation submitted to it, provided that it has been endorsed and verified to be correct and complete, and will file it for at least five years at the disposal of the Tax Agency, to whom it will notify electronically that it has received it and that it is complete and correct.
3. The Tax Agency will send the Official Association an electronic reference number that must be included, by the Official Association, in the endorsed documentation and, by the member, in the presentation of the declaration or application.

From the Electronic Office, access to this communication is done in the procedures of "Communication of the Documentation Visa. Management Commission COGA - AEAT " available in the "Social collaboration" procedures.

Once here, communication will be carried out from the options "Presentation for model 06" or "Presentation for the NIF of minors", depending on the endorsed documentation that you wish to communicate.

Access requires identification with an electronic certificate issued in the name of COGA to verify that the school is part of the agreement with AEAT .

The required data will be indicated and, after signing and sending the information, the AEAT will issue the Electronic Reference Number.

The Tax Agency will issue an Electronic Reference Number ( NRE ) as proof.

Once the Electronic Reference Number ( NRE ) has been obtained, the manager may submit the procedures electronically: "Model 06 - Presentation (exclusive for managers)" and/or "Assignment of NIF to minors by administrative managers" through the Electronic Headquarters of the AEAT .

Note: Drafts (with or without certificate) are not included in the COGA procedure, therefore, the download of the CEM for drafts does not exist.

The procedure enabled for the "Assignment of NIF to minors by administrative managers" is found in the procedures of model 030.