Errors related to filing returns on behalf of third parties

The certificate holder is not listed as an active association

Associations and colleges in the field of tax consultancy or tax management must have a collaboration agreement signed with the AEAT in order to manage the registration and deregistration of their members/associates.

Within "Association and college management procedures in the field of tax advice or tax management" are the procedures for registering, deregistering and uploading to the census.

To send the first list of members and associates, you must access "Upload census". Subsequent registrations can be made individually from "Registration of members / associates".

If when accessing any of the procedures for associations and colleges (registration, deregistration, consultation and loading in the census) you get the error message "The certificate holder is not listed as an active association", the reason is that the NIF of the certificate holder does not correspond to any association or college, or the entity has not signed a collaboration agreement with the AEAT.

If access is granted by a school or association, you must contact the corresponding Delegation to submit a request for subscription of collaboration agreements and obtain the necessary information. 

If the certificate holder's NIF is that of a social collaborator, he/she is not authorized to access the management of associations and schools (registration, deregistration, consultation and loading in the census). Once the association or college has registered the collaborator as a member or associate, the collaborator may register from "Registration and management in the census of social collaborators".