Types of corporate cooperation agreements
How do we classify corportate cooperation agreements for the electronic filing of tax returns and other tax documents on behalf of third parties?
The social collaboration agreements in the application of taxes for electronic filing of returns, communications and other tax documents on behalf of third parties are grouped together according to the following classification:
-
Agreements signed with associative entities in the field of tax consulting and tax management (Bar Associations, Associations of Administrative Managers, Councils of Colleges and Associations of professionals related to Tax Consulting, etc.) . These entities and, where applicable, their members or members associated with them, may present electronically (telematic) declarations, communications and other tax documents on behalf of their clientele permitted in the field of social collaboration in the application of the taxes.
-
Agreements signed with associative entities whose members do not carry out professional activity in the field of tax advice or tax management (Business Associations, Agricultural Associations, Confederations of SMEs, Cooperatives, Federations of Associations, Colleges of professionals not related to tax management, etc.). The associative entity may present electronically (telematic) declarations, communications and other tax documents permitted in the field of social collaboration in the application of taxes, but only from the people and entities linked to the signatory of the agreement (cooperatives in the in the case of cooperatives, collegiate members in the case of professional associations, associate members in the case of associations, etc.).
-
Agreements signed with collaborating entities in collection management (Banks, Savings Banks and Credit Cooperatives). They may present electronically (telematic) declarations, communications and other tax documents, permitted in the field of social collaboration in the application of taxes, on behalf of their clientele.
-
Agreements signed with the Autonomous Communities, City Councils and other public administrations in general and entities such as Unions, Universities, etc. . They may present declarations, communications and other tax documents related to Personal Income Tax and Wealth Tax, on behalf of third parties.
-
Agreements signed with companies for the presentation of declarations, communications and other documents related to Personal Income Tax and Wealth Tax of your staff and those who make up your family unit.
-
Agreements signed with private entities that allow the head companies of the groups of companies to submit tax returns, communications and other tax documents electronically on behalf of the companies in the group , as well as those of the Personal Income Tax and Wealth Tax of its staff and those who make up their family unit.
-
Agreements signed with associative entities representing business interests that have automotive sector companies among their members . They allow the signing entity to send declarations, communications and other tax documents on behalf of its members, and also allow its members in the automotive sector to present the model corresponding to the Special Tax on Registration of Certain Means of Transport ( 576), electronically on behalf of its clientele.
-
Agreements with associative entities in the road transport sector or the agricultural sector to carry out on behalf of their members , among others, the procedures necessary to obtain the corresponding refunds in the fields of professional diesel or agricultural diesel respectively, although they may present all types of declarations on behalf of their associates.
-
Agreements with software supplying entities for the electronic supply of billing records ( SII ) on behalf of third parties.
-
Agreements with collaborating entities with the State Tax Administration Agency in the procedure for refunding VAT contributions to those who travel while not being residents of the European Union , for the electronic presentation of the electronic refund document and communication of payment.