Submission of tax returns by corporate partners

Social collaboration in tax management allows multiple procedures and actions to be carried out over the Internet on behalf of third parties.

Social collaborators can register "delegates": employees of the collaborator, who can use their certificate as a natural person or company employee to act on behalf of third parties.

Thus, the presentation of declarations on behalf of third parties is enabled both for the social collaborator and for the delegates of said collaborator.

Electronic certificates for presentations by social collaborators

The social partner may use electronic certificates of a natural person (if a natural person), a representative of a legal entity (if a legal entity) or an Entity Seal (only for machine-to-machine communications).

For its part, the delegate of a social collaborator may identify himself with a personal or employee certificate of the entity.

Presentation of self-assessments with amount to be deposited

EHAC Order 1433/2007, of May 17, opens social collaboration for the presentation, on behalf of third parties, of the declaration models whose telematic presentation is mandatory, as well as to previously transfer the Mandate Order communicated to the Social Collaborator by the third parties he represents, for the purposes of payment of the tax debt resulting from the declaration.

Social partners may present third-party declarations that represent income when payment is made by direct debit. However, to make the payment and obtain the NRC , the payer must be the account holder, unless he or she has power of attorney from the obligated party (account holder). for the specific PAGOAPODECC procedure.

When this power of attorney exists, the box "Payment with power of attorney in the account of the obligor" must be checked.

In the event that no power of attorney has been registered to make the payment, it is necessary that the indicated account belongs to the holder of the certificate used.

If you choose to submit, along with the declaration, the corresponding request for deferral or installment of debts, the procedure may also be carried out by a social partner who has signed the corresponding collaboration agreement with the AEAT.