Types of corporate cooperation agreements

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 advice and tax management (Bar Associations, Administrative Managers Associations, Boards of Associations and Professional Associations related to Tax Advice, etc.). These entities and, where applicable, their collegiate members or associates, may submit electronically (telematically) the declarations, communications and other tax documents on behalf of their clientele permitted within the scope of social collaboration in the application of 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 submit electronically (telematically) declarations, communications and other tax documents permitted in the area of social collaboration in the application of taxes, but only for persons and entities linked to the signatory of the agreement (cooperative members 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 submit electronically (telematically) the declarations, communications and other tax documents, permitted within the scope of social collaboration in the application of taxes, on behalf of their clients.

• Agreements signed with the Autonomous Communities, City Councils and other public Administrations in general and entities such as Trade Unions, Universities, etc. . They may submit 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 submission of declarations, communications and other documents related to Personal Income Tax and Wealth Tax of their staff and those who make up their family unit.

• Agreements signed with private entities that allow the parent companies of groups of companies to electronically submit declarations, communications and other tax documents on behalf of the companies in the group , as well as those of the Personal Income Tax and Wealth Tax of their staff and those who make up their family unit.

• Agreements signed with the associative entities representing business interests that have among their members companies in the automotive sector . They allow the signatory entity to send declarations, communications and other tax documents on behalf of its associates, and also allow its members in the automotive sector to submit the model corresponding to the Special Tax on Registration of Certain Means of Transport (576), electronically on behalf of their clientele.

• Agreements with associative entities in the road transport sector or the agricultural sector to carry out, on behalf of their associates, , among others, the procedures necessary to obtain the corresponding refunds in the areas of professional diesel or agricultural diesel respectively, although they may submit all kinds 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.