Requirements to act as a collaborating entity in collection management
Conditions that a credit institution must meet to be a collaborating entity
In order for a credit institution to act as a collaborator in state collection management, it must be duly authorized by the head of the Collection Department of the Tax Agency.
To do this, from a purely formal point of view, the protocol to request 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 that regulate the collaboration service will imply, in particular, compliance with the following requirements:
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General Collection Regulations (RD 939/2005, of July 29). The precepts related to the collaboration service can be found in Chapter II of Title I.
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Order EHA/ 2027/2007, of June 28, which partially develops Royal Decree 939/2005, of June 29, which approves the General Collection Regulation, in relation to Credit Entities that provide the collaboration service in the collection management of the State Tax Administration Agency.
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Order EHA/1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of the payment of certain debts whose management is assigned to the State Tax Administration Agency.
Before formally submitting the authorization request, the interested credit institution must contact the Tax IT 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 regulations. previously related.
Said contact must be made by email to the mailbox catentidades@correo.aeat.es