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Frequently asked questions on social collaboration

This is the framework for action established by the General Tax Law which, through the signing of collaboration agreements with the Tax Agency, allows public administrations, institutions representing social, labour, business or professional interests and private entities to collaborate in the application of taxes under the conditions determined by regulations.
Social collaboration may be exercised by those entities that, within the framework of social collaboration in the application of taxes, have signed an agreement to this effect with the Tax Agency, as well as those who exercise their professional activity in the field of tax management and form part of associations or colleges in entities that have signed a social collaboration agreement that allows this.

The following can sign social collaboration agreements:

  • Autonomous Communities and other public administrations
  • Private entities or institutions.Among others, those that have the status of collaborators in collection management.
  • Institutions and organizations representing social, labour, business or professional interests or sectors.For these purposes, corporate organizations of official collegiate professions are understood to be included.
  • Companies with respect to the declarations, communications and other tax documents corresponding to Personal Income Tax and Wealth Tax of their staff.

In the case of colleges and associations comprising persons habitually engaged in providing services of a tax nature, the collaboration agreement shall also authorise them to file tax returns, communications and other tax documents, as well as to carry out the permitted actions, in matters of social collaboration, on behalf of third parties.For this purpose, it will be necessary for the professional members or associates to sign an individualised document of adhesion.

Entities interested in signing a collaboration agreement shall apply in writing to the Tax Agency, providing full identification details of the entity and of the person who will act on its behalf in signing the agreement, the territorial scope of action of the entity and a description of the activities carried out.The application may be addressed to the person in charge of the Tax Agency Delegation corresponding to the address of the entity concerned.

Upon receiving the request, the Tax Agency will start the procedures required for signing the agreement.

Once the collaboration agreement has been signed, the entity, in the case of associations and professional bodies that carry out their activity in the field of tax management, shall notify the Tax Agency of the list of professional members or associates.

In addition to belonging to a professional association or college with an agreement signed with the Tax Agency that allows it, you must sign an individualised document of adhesion to the social collaboration agreement.

Whether the profession is carried out as an individual or as a legal entity, the procedure can be carried out from the Tax Agency's own Internet portal in the option "Registration and management in the register of social collaborators", located in the "Outstanding procedures" section of the "Social collaboration in the filing of returns" section.

You need to have previously the digital certificate issued by a certification authority recognized by the Tax Agency.If you practise as a legal entity, you can manage your representatives to restrict the use of certain electronic certificates to actions exclusively on behalf of third parties.

In the route indicated above you will find all the help you need to carry out these procedures.

You can also go to the information section of the Management Unit of any Tax Agency Administration or Delegation to prove your identity and proceed, once you have identified yourself, to sign the individualised document of adhesion to the agreement.　

Once these requirements have been met, you will be registered in the Tax Agency's database of persons authorised to file returns electronically on behalf of third parties.

Social collaboration in tax management allows the completion of multiple procedures and actions electronically on behalf of third parties.

Within the framework of social collaboration in the application of taxes, various tax returns, communications, appeals and certain documents in electronic format can currently be filed electronically.For more information, you can access each of the options offered on this page:tax returns, payment of taxes, appeals, submission of documentation, labels and census obligations.

In general terms, in order to act on behalf of third parties, representation must be accredited by any legally valid means that leaves a reliable record or by means of a declaration in personal appearance by the person holding the interest before the Tax Agency.For these purposes, standardised documents of representation approved by the Tax Agency for specific procedures shall be valid.

In the area of social collaboration in tax management, voluntary representation for filing, on behalf of third parties, tax returns, communications and other tax documents is necessary for the execution of mechanic, and bureaucratic actions tending to the presentation of this documentation online.You can download the representation models in the "Help" section of the "Corporate collaboration in the filing of returns" section.

Therefore, in the area of social collaboration in tax management, representation to act on behalf of third parties is limited to the aforementioned filing by telematic means, without conferring on the person filing the status of representative to intervene in other acts or to receive all types of communications from the Tax Agency on behalf of the taxpayer or the interested party, even if these were a consequence of the document filed.The Tax Agency may at any time require accreditation of the representation held to act on behalf of third parties.In other words, accreditation of representation a priori is not necessary.

Yes, using the formula of Register of powers of attorney.

It is possible to grant powers of attorney to carry out authorised procedures over the Internet (see the list of authorised procedures in the "Register of powers of attorney" section).Power of attorney may be granted to one or to several parties, including both individuals and legal persons.