Errors related to filing returns on behalf of third parties

The certificate holder is not a social collaborator and is not authorized

This error occurs when the holder of the electronic certificate used does not match the holder of the procedure or declaration, nor is he/she a social collaborator nor does he/she have a power of attorney.

If there are several electronic certificates installed in the browser, check that, both when accessing and signing, you select the correct certificate, that is, a certificate authorized to carry out the procedure as the owner, social collaborator or representative.

Access as a social collaborator

If you are carrying out the procedure as a social collaborator on behalf of third parties, check that the certificate holder is registered as a collaborator or as a delegate of a collaborator. To do this, access the "Collaborate with the Tax Agency" block located on the home page, in the "Information and procedures" section, then enter "Social collaboration in the presentation of declarations" and click on "All procedures" to access "Verification in the census of social collaborators" , located in "Social collaborator procedures".

You can check whether the agreement you are subscribed to allows you to carry out that specific procedure. See related information in "Types of Social Collaboration Agreement".

Access by power of attorney

If you are not a social collaborator but you are authorized to carry out the procedure, check the power of attorney from "Consult, confirm and waive received powers of attorney", within "Power of attorney registry" also located in the "Collaborate with the Tax Agency" block. If it is a power of attorney to receive notifications, also check that it is "Confirmed", since, in this case, acceptance by the attorney is required.

Access in own name

If you are not a social collaborator and you do not have a power of attorney, then the certificate holder must match the holder of the procedure or declaration. Check that you have selected the certificate and that the NIF and the name of the holder have been entered correctly in the form where you enter the data or in the help program with which you have prepared the file for a declaration.