Delegated corporate cooperation
It allows employees (delegates) of people who exercise social collaboration to carry out, via the Internet, with their electronic certificates, procedures for tax-obligated subjects.
Introduction
Social Collaboration requires that natural persons or legal entities 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.
In cases where the person exercising social collaboration wants an employee to carry out procedures that the social collaboration agreement authorizes to be carried out on behalf of third parties, they can use the figure of Delegated Social Collaboration, which allows people exercising social collaboration (private entities and tax management professionals) to manage employees (delegates) through the electronic headquarters of the Tax Agency, so that they can carry out procedures for taxable subjects via the Internet with their user certificates.
Therefore, Delegated Social Collaboration allows the person exercising social collaboration to delegate the capacity to act to employees on taxpayers and that they can use their own qualified electronic certificates, and thus will not have to provide a certificate of representative of a legal entity or of a natural person, who has full capacity to act before the public administrations.
The model is applied in a generalized way to all Tax Agency applications that allow social collaboration. In this way, employees registered as delegates will be able to carry out procedures for taxpayers using electronic certificates of natural persons or company employees, so that it will no longer be mandatory for social collaborators of private entities to provide electronic certificates of legal entity representatives (or of natural persons in the case of tax management professionals) for the area of social collaboration.
All declarations managed by a social collaborator will be deemed to have been submitted by him or her, as he or she has the capacity to act on behalf of the taxpayers 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 describe in more detail the characteristics of the model and the management of people employed as delegates.