Frequently asked questions on social collaboration
The following can sign social collaboration agreements:
- The Autonomous Communities and other public administrations
- Private entities or institutions. Among others, those who have the status of collaborators in the 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 regarding the declarations, communications and other tax documents corresponding to the Personal Income Tax and the Wealth Tax of their personnel.
In the case of colleges and associations that make up people usually dedicated to providing tax services, the collaboration agreement will also authorize them to present declarations, communications and other tax documents, as well as to carry out the permitted actions, in matters of social collaboration, representing third parties. To do this, it will be necessary for registered or associated professionals to sign an individualized membership document.
Those entities with an interest in signing a collaboration agreement shall submit a written request to the Tax Agency providing full identification details of said entity and of the person who will act on its behalf to sign the agreement, of the territorial area of action of the entity, and a description of the activities carried out. The request may be addressed to the head of the Tax Agency Delegation corresponding to the domicile of the interested entity.
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 associations that carry out their activity in the field of tax management, will communicate to the Tax Agency the list of the registered or associated professional persons.
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. In the case of practicing the profession as a legal entity, you can manage your representatives to restrict the use of some 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 Administration or Delegation of the Tax Agency to prove your identity and proceed, once you identify yourself, to sign the individualized document adhering to the agreement.
Once these requirements have been met, you will be registered in the Tax Agency's databases of people authorized to submit declarations 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 the field of social collaboration in tax management, voluntary representation for the presentation, on behalf of third parties, of declarations, communications and other tax documents is necessary to carry out the mechanical, adjective and bureaucratic actions required. to the presentation of that documentation online. You can download the representation models in the "Help" section of the "Social collaboration in filing returns" section.
Therefore, in the field of social collaboration in tax management, representation to act on behalf of third parties is limited to the aforementioned presentation by electronic means, without conferring on the person presenting 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 person, even when these were a consequence of the document presented. The Tax Agency may require at any time the 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.