FAQs
Find answers to the most frequently asked questions and doubts about SILICIE
General conditions for the supply of account entries
The electronic supply of accounting entries through the electronic headquarters of the State Tax Administration Agency may be carried out:
- By the owner of the establishment obliged to keep the accounting or, where appropriate, by his legal representatives.
- By those voluntary representatives of the owners of the establishments obliged to keep the accounting with powers or faculties to electronically present declarations and self-assessments on their behalf before the State Tax Administration Agency or represent them before it, in the terms established at any time by the General Directorate of the State Tax Administration Agency.
- By the people or entities that hold the status of social collaborators in the application of taxes, in accordance with the provisions of article 92 of Law 58/2003, of December 17, General Tax.
Identification to supply the accounting entries may be done through a recognized electronic certificate, which may be associated with the National Electronic Identity Document (DNI-e) or through any other recognized electronic certificate that, according to the regulations in force at any given time. , is admissible by the State Tax Administration Agency.
Yes.
The provision of accounting entries on behalf of the owner of the establishment required to keep the accounting may be carried out by social partners, provided they have administrative recognition to act in administrative procedures electronically on behalf of the owner of the establishment.
The procedures of SILICIE will be linked to social collaboration agreements, which include 013 - SOFTWARE SUPPLY COMPANIES FOR SII , without prejudice that a new type of agreement could be drawn up for those companies that had not signed a previous one and wanted to act as social collaborators in the field of SILICIE .
Therefore, companies that have already signed the agreement for SII will not have to sign a new agreement, although they will need to obtain the specific representation model for SILICIE .
Social collaborators may carry out the electronic supply of accounting entries on behalf of third parties, as long as they have administrative recognition to act in administrative procedures electronically on behalf of the owner of the establishment, in the terms established in article 46 of Law 58. /2003, of December 17, General Tax, and article 79.3 of the General Regulation of actions and procedures for tax management and inspection and for the development of common standards for tax application procedures, approved by the Royal Decree 1065/2007, of July 27.
The representation can be accredited by any means valid in law, and the standardized model that, where appropriate, is approved by the General Directorate of the State Tax Administration Agency can be used for the accreditation of the representation in the procedure for electronic supply in representation. of third parties of the accounting entries through the electronic headquarters of the State Tax Administration Agency.
The standardized model to accredit representation for the procedure for supplying accounting entries has been approved by Resolution December 18, 2019, of the General Directorate of the State Tax Administration Agency (BOE, January 8, 2020).
The cl@ve PIN identification system may be used to supply the accounting entries by the owner of the establishment or his representative, provided that they are natural persons and the web form provided in the electronic headquarters of the Tax Agency is used.
If the electronic message by which the accounting entries are supplied contains any error, this will be rejected by the Tax Agency and the supply will not be deemed to have been made.
The Tax Agency will return a rejection response message, which will include the reasons for the rejection so that the necessary corrections can be made and supply it again.
The Tax Agency will return an acceptance response message as proof of the entry or entries supplied.
The acceptance message will incorporate a 16-character secure verification code, in addition to the date and time of supply, and the number assigned by the State Tax Administration Agency to the accounting entries supplied.