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How to communicate approved documents.COGA-AEAT

The agreement between the Tax Agency and the General Council of Colleges of Administrative Agents of Spain, signed on 5 March 2009, establishes a partnership between both parties for processing the documentation required to accompany form 06 and for allocation of tax codes to minors.

The steps to follow are:

  1. The association member will provide the documentation required to perform the procedure (Form 06 or the Tax Code Application for a minor) to the Official Association of Administrative Managers (COGA).
  2. The Association of managers will look over the documentation filed to ensure it is all correct and complete.
  3. The Association of managers, attached to the agreement, will electronically inform the Tax Agency that it has received the documentation and that it is correct.

From the e-Office, you can access this communication by going to the procedures for “Communication of Document Approval.Management Delegation COGA-AEAT” available in “Social partnership" formalities.

Once here, the notification is done through the options "File for form 06" or "File for tax code for minors", depending on the endorsed documentation to be notified.

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

Once the required data is filled in and the information is signed and sent, the Tax Agency will issue the Electronic Reference Number (ERN).Insertion of details

  1. The Tax Agency will issue an Electronic Reference Number (ERN) as a receipt.

    Response from the Tax Agency with the NRE

  2. The Association will incorporate this ERN to the approved documentation, which will be stored for a maximum of 5 years.
  3. Once the Electronic Reference Number (ERN) has been obtained, the agent can carry out the electronic filing by going to the procedures:“Form 06 - Filing (exclusively for agents)” and/or “Tax code allocation to minors by administrative agents”, via the Tax Agency e-Office.

Note:drafts (with or without a certificate) do not form part of the COGA procedure, and therefore CEMs for drafts cannot be downloaded.

The procedure set up for “Tax code allocation to minors by administrative agents” can be found under the procedures for Form 030.