Delegated corporate cooperation
It allows the employees (delegates) of the people who exercise social collaboration to carry out, through the Internet, with their electronic certificates, procedures for the tax-obligated subjects.
Introduction
Social Collaboration requires that natural or legal persons authorized as Social Collaborators of the Tax Agency use a qualified electronic certificate of a natural person or representative of a legal entity to act on behalf of third parties in the procedures included in the signed social collaboration agreement. .
For cases in which the person exercising social collaboration wants one of his or her employees to carry out procedures that the social collaboration agreement authorizes to be carried out on behalf of third parties, he or she can use the figure of Delegated Social Collaboration, which allows people that exercise social collaboration (private entities and tax management professionals) can manage employed people (delegates) through the electronic headquarters of the Tax Agency, so that they can carry out procedures through the Internet with their user certificates of tax-obligated subjects.
Therefore, Delegated Social Collaboration allows the person who exercises social collaboration to delegate the capacity to act on taxpayers to employees and allow them to use their own qualified electronic certificates, and thus will not have to provide a certificate of representative of legal entity or natural person, which has full capacity to act before public administrations.
The model is applied in a general way for all Tax Agency applications that allow social collaboration. In this way, employees registered as delegates will be able to carry out procedures for tax-obligated subjects, using electronic certificates of a natural person or company employee, so that it will no longer be mandatory for social collaborators, private entities, to provide electronic certificates. as a representative of a legal entity (or of a natural person if they are tax management professionals) for the field of social collaboration.
All declarations managed by a social collaborator will be deemed to have been presented by him, as he is the one who has the capacity to act on behalf of the tax-obligated subjects and must hold the corresponding representation in this regard.
An employee may be authorized as a delegate by only one social collaborator at any given time.
The following sections develop in more detail the characteristics of the model and the management of people employed as delegates.