Skip to main content

Frequently asked questions on social collaboration

It is the framework for action established by the General Tax Law which allows the Public Administrations, institutions representing social, labour, business or professional interests and private entities to collaborate in the application of taxes under conditions that are determined by regulations by signing collaboration agreements with the Tax Agency.
Entities that have signed an agreement with the Tax Agency for this purpose within the framework of social collaboration in the application of taxes may exercise social collaboration, as well as those who exercise their professional activity in the field of tax management and are part of associations or colleges in entities that have signed a social collaboration agreement that allows it.
 

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 declarations, communications and other tax documents corresponding to the Personal Income Tax and the Wealth Tax of their staff.

In the case of schools and associations that integrate people who are regularly engaged in providing tax services, the collaboration agreement will also authorize them to submit tax declarations, communications and other documents, as well as to carry out the permitted actions, in terms of social collaboration, on behalf of third parties. To do so, it will be necessary for professional members or associates to sign an individual 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 person in charge 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 colleges that carry out their activity in the field of tax management, will communicate to the Tax Agency the list of professional persons who are 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 practice your 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 Department of any Administration or Delegation of the Tax Agency to prove your identity and proceed, once you have identified yourself, to sign the individualized document of adherence to the agreement.　

Once these requirements have been met, you will be registered in the Tax Agency's database of persons 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 general terms, in order to act on behalf of third parties, representation must be accredited by any legally valid means that provides reliable evidence 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 field of social collaboration in tax management, voluntary representation for the presentation, on behalf of third parties, of tax declarations, communications and other documents is necessary for carrying out mechanical, procedural and bureaucratic actions aimed at presenting such documentation online. You can download the representation templates in the "Help" section of the "Social collaboration in the presentation of declarations" 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 any type of communications from the Tax Agency on behalf of the taxpayer or the interested party, even when these were a consequence of the document presented.  The Tax Agency may at any time require proof 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.