Delegated social collaboration
It allows employees (delegates or delegates) of the persons exercising social collaboration to carry out transactions with taxpayers via the Internet, using their electronic certificates.
Social Collaboration requires that individuals or legal entities authorised as Social Collaborators of the Tax Agency use a qualified electronic certificate of an individual or representative of a legal entity to act on behalf of third parties in the procedures included in the social collaboration agreement signed.
In cases where the person exercising social collaboration wants one of their employees to carry out procedures that the social collaboration agreement authorises them to carry out on behalf of third parties, they can use the figure of Delegated Social Collaboration, which allows the persons exercising social collaboration (private entities and tax management professionals) to manage employees (delegated or delegated) through the Tax Agency's electronic headquarters, so that they can carry out the procedures of taxpayers via the Internet with their user certificates.
Therefore, the Delegated Social Partnership allows the person exercising the social partnership 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 natural person, which has full capacity to act before the public administrations.
The form will generally be applied for all Tax Agency applications that enable social collaboration.In this way, employees registered as delegates will be able to carry out procedures for taxpayers, using electronic certificates for natural persons or company employees, so that it will no longer be compulsory for social collaborators and private entities to provide electronic certificates for representatives of legal persons (or natural persons in the case of tax management professionals) for the scope of social collaboration.
All returns handled by a social collaborating person shall be understood to be filed by him/her, as he/she has the capacity to act on behalf of the taxpayers and must hold the corresponding representation in this regard.
An employee may be authorised as a delegate by only one social partner at any one time.
In the following sections, the characteristics of the model and the management of people employed as delegates are developed in more detail.