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 College an electronic reference number, which must be added by the Official College to the approved documentation and by the member when submitting the declaration or application.

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

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 the COGA to verify that the school is adhering to the agreement with the AEAT.

The required data will be indicated according to the procedure selected, for Model 06 or for the NIF juvenile.

At the bottom of the form you have several options:

Before filing your return, you can check for errors by clicking the "Validate Return" button. If it contains errors, a list of errors will be displayed, along with a "Go to error" button that will take you to the corresponding box. If the declaration contains no errors, "No errors exist" will be indicated.

You can also import a file with the declaration data using the "Import" button. Using the "Export" button, you will receive a file with a .VEG extension containing the data entered in the form.

To submit the declaration click on "Sign and Send", in the next window check the "Agree" box and click "Sign and Send" again, 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) do not fall within the procedure of the COGA, therefore the discharge of the CEM for drafts it does not exist.

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