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 followed are these:
- Members of an Official College adhering to the collaboration agreement who are going to present a form 06 or a request for NIF of a minor, may present respectively the electronic documentation or the documentation (original and copy ) that must accompany such declarations and requests before their respective Official College.
- The Official College will receive the documentation presented to it, provided that it has been endorsed and verified that it is correct and complete and will archive it, for at least five years, at the disposal of the Tax Agency, to whom it will inform electronically that the has received and that it is complete and correct.
- The Tax Agency will send the Official College an electronic reference number that must be incorporated, by the Official College, into the endorsed documentation and, by the college, 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 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 has adhered 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.
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.