Submission of declarations by social partners
Social collaboration in tax management allows multiple procedures and actions to be carried out over the Internet on behalf of third parties.
Social partners can register "delegates":persons employed by the contributor, who may use their natural person or company employee certificate to act on behalf of third parties.
Thus, the submission of declarations on behalf of third parties is authorised both for the social partner and for the persons delegated by the social partner.
Electronic certificates for submissions by social partners
The social collaborator may use electronic certificates of a natural person (if he/she is a natural person), of a representative of a legal person (if he/she is a legal person) or of an Entity Seal (only for machine-to-machine communications).
On the other hand, the person delegated by a social collaborator may identify him/herself with a certificate as a natural person of a personal nature or as an employee of the entity.
Submission of self-assessments with amount to pay
Order EHAC 1433/2007 of 17 May introduces social partnership for online filing of compulsory tax return forms on behalf of third parties, as well as the option to transfer the direct debit order previously notified to the Social Partner by the third parties they represent, for the purposes of paying the tax debt resulting from the tax return.
Social partners may submit declarations from third parties involving income when payment is made by direct debit.However, in order to make the payment and obtain the NRC, the payer of the payment must be the account holder, unless he/she is authorised by the obligor (account holder) for the specific PAGOAPODECC procedure.
Where such a proxy exists, the box "Payment with proxy on the obligor's account" must be ticked.
If your authorisation has not been registered, to make the payment, the account stated will have to belong to the certificate holder being used.
If you choose to file the corresponding application for deferment or payment in instalments together with the tax return, the procedure can also be carried out by a social collaborator who has signed the corresponding collaboration agreement with the AEAT.