Types of social collaboration agreements

The agreements for social collaboration in the application of taxes for the telematic filing of tax returns, communications and other tax documents on behalf of third parties are grouped according to the following classification:

• Agreements signed with associations in the field of tax consultancy and tax management (Bar Associations, Associations of Administrative Managers, Councils of Associations and Associations of professionals related to Tax Consultancy, etc.).These entities and, where appropriate, their members or members associated with them, may file tax returns, communications and other tax documents on behalf of their clientele by electronic means (telematic), as permitted in the field of social collaboration in the application of taxes.

• Agreements signed with associations whose members do not carry out professional activity in the field of tax consultancy or tax management (Business Associations, Agricultural Associations, Confederations of SMEs, Cooperatives, Federations of Associations, Associations of professionals not related to tax management, etc.).The associative entity may submit electronically (telematically) tax returns, communications and other tax documents permitted in the field of social collaboration in the application of taxes, but only from persons and entities linked to the signatory of the agreement (cooperative members in the case of cooperatives, members of professional associations, associate members in the case of associations, etc.).

• Agreements signed with entities collaborating in collection management (Banks, Savings Banks and Credit Cooperatives).They will be able to file electronically on behalf of their customers tax returns, communications and other tax documents allowed in the area of social collaboration in the application of taxes.

• Agreements signed with the Autonomous Communities, City Councils and other public administrations in general and entities such as Trade Unions, Universities, etc.. They may file tax returns, communications and other tax documents related to Personal Income Tax and Wealth Tax on behalf of third parties.

• Agreements signed with companies for the submission of returns, communications and other documents related to Personal Income Tax and Wealth Tax of their staff and family members.

• Agreements signed with private entities that allow the parent companies of corporate groups to file tax returns, communications and other tax documents electronically on behalf of the companies in the group, as well as personal income tax and wealth tax returns for their staff and members of their families.

• Agreements signed with associations representing business interests whose members include companies in the automotive sector.They allow the signatory entity to send tax returns, communications and other tax documents on behalf of its associates and members, and also allow its members in the automotive sector to file the form corresponding to the Special Tax on the Registration of Certain Means of Transport (576), telematically on behalf of its clientele.

• Agreements with associations in the road transport or agricultural sector to carry out on behalf of their members, among others, the procedures necessary to obtain the corresponding refunds in the areas of commercial diesel or agricultural diesel respectively, although they can submit all kinds of declarations on behalf of their members.

• Agreements with software suppliers for the electronic supply of invoicing records (SII) on behalf of third parties.

• Agreements with entities collaborating with the State Tax Administration Agency in the procedure for refunding VAT payments to non-EU residents travelling, for the online submission of the electronic refund document and notification of payment.