Requirements to act as a collaborating entity in tax collection management

In order for a credit institution to act as a collaborator in state tax collection management, it must be duly authorized by the person in charge of the Tax Collection Department of the Tax Agency.

For this purpose, from a purely formal point of view, the protocol for requesting this authorization is found in the first section of Instruction 1/2008, of the General Directorate of the Tax Agency (see the instruction in the Regulations section)

Verification that the requesting Entity is in a position to strictly comply with the regulations governing the collaboration service will involve, in particular, compliance with the following requirements:

• General Collection Regulation (RD 939/2005, of July 29). The provisions related to the collaboration service can be found in Chapter II of Title I.

• Order EHA/2027/2007, of June 28, which partially develops Royal Decree 939/2005, of June 29, which approves the General Collection Regulations, in relation to the Credit Institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency.

• Order EHA/1658/2009, of June 12, establishing the procedure and conditions for the direct debit of payment of certain debts whose management is assigned to the State Tax Administration Agency.

Before formally submitting the application for authorization, the interested credit institution must contact the Tax Information Technology Department to carry out the corresponding technical tests to verify that said entity has its systems adapted to fully comply with the provisions of the aforementioned regulations.

This contact must be made by email to the mailbox catentidades@correo.aeat.es