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 March 5, 2009 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 followed are these:
- The member provides the Official College of Administrative Managers ( COGA ) with the documentation required to carry out the procedure (Form 06 or Request for NIF of a minor) .
- The College of Managers will endorse the documentation presented to ensure that it is correct and complete.
- The Association of managers, adhering to the agreement, will inform the AEAT electronically that it has received the documentation and that it is correct.
From the Electronic Office, access to this communication is carried out in the procedures of "Communication of the Documentation Visa. Management Entrustment COGA - AEAT " available in the "Social collaboration" procedures
Once here, the communication will be made from the options "Presentation for form 06" or "Presentation for the NIF for minors", depending on the approved 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 a member to the agreement with the 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.
- The College will incorporate that NRE into the approved documentation and will be kept for a maximum of 5 years.
- Once the Electronic Reference Number ( NRE ) has been obtained, the manager will be able to submit the procedures electronically: "Form 06 - Presentation (exclusively for managers)" and/or "Assignment of NIF to minors by administrative managers" through the Electronic Office of the AEAT
Note: drafts (with or without certificate) do not fall within the COGA procedure, therefore, the download of 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 form 030.