1.5.2. Promotion of personalised services provided electronically: increased use of the Electronic Office

Electronic registry

The electronic register of the Tax Agency is accessible from the Electronic Office through the procedures included in each of the procedures.

However, in order to ease the access to the register when a previous reminder from the Tax Agency has been carried out, a direct access has been prepared within the highlighted procedures in the Electronic Office, whether it is using a certified electronic DNI (Spanish National ID) along with the certificate number or communication number of the notification received, or using the secure verification code (CSV), which is in the previously received notification, without having to use the electronic certificate.

This benefits citizens, who can submit the documentation without having to go to the Tax Agency's offices, but by simply providing the secure verification code (CSV) of the document received from the Tax Agency. This sort of submissions have grown a lot in 2013, from 41,000 in 2012 to 163,000 in 2013, although the submitting documentation using a certificate is still the general rule. Thus, in 2013, 2.2 million record entries were carried out on the electronic register using the electronic certificate.

Identification, authentication and electronic signature

With general character, the carrying out of procedures in the Electronic Office demands to use one of the electronic signature systems stated in the current regulation, with the aim of guaranteeing the identity of the signer and the integrity of the signed documents. For certain procedures, especially the ones carried out by specific groups, the use of an advanced electronic signature systems (electronic certificate or electronic DNI) is obligatory.

However, the regulation also establishes a general proportionality principle, in such a way that they will only require the securities and safety measures suitable for the nature and circumstances of the different procedures and operations. Therefore, an advanced electronic signature is not required for specific procedures or activities in which the circumstances make it advisable to accept other systems of electronic identification, such as the Secure Verification Code (CSV), the (RENØ) service or the reference number, or the printing service through forms or available assistance programmes in the Electronic Office. As of 1 January 2014 the PIN24H can also be used.

These non-advanced electronic signature systems allow us to extend the use of the electronic administration and, therefore, facilitate access to taxpayers to the services offered in the Electronic Office, thus contributing to the cost reduction of fulfilment as well as the reduction of processing times for procedures.

There are groups such as, for example, Public Administrations, large companies or limited liability companies, that have been required for some time to electronically file their tax returns as well as to use advanced electronic signatures (certificate or electronic DNI). In 2013, with the approval of Order HAP/2194/2013, of November 22, another step was taken on the path of reducing the paper presentation of self-assessments and information returns to the maximum possible, expanding the number of procedures and groups that must use the Internet to submit their returns and self-assessments.

This increase in the number of taxpayers who use the Internet to fulfil their tax liabilities results in faster processing of files, with lower costs for the Administration, and a reduction of errors; at the same time it guarantees a shorter processing period for procedures.

Electronic notifications

The Tax Agency, which for years had been providing citizens with the possibility of receiving notifications over the Internet, promoted the establishment as of January 1, 2011 of a system of Mandatory Electronic Notifications (NEO) for certain groups of taxpayers, fundamentally companies, through the Enabled Electronic Address managed by Correos (portal www.060.es  ).

The obligatory nature of receiving electronic reminders is effective once the inclusion in the NEO system has been communicated. In 2013, 1,900,000 tax payers were included in this system, which means, approximately, 88% of the total group. In the aforementioned financial year, 10.1 million electronic reminders and communications were sent, of which 9.9 million corresponded to holders required to receive obligatory electronic reminders.

In 2013, the process has been simplified for the subscription to procedures in which electronic reminders will be received, remaining reduced to two options, "non-resident VAT" and "Tax Agency activities and procedures" compared to the multitude of options previously available.

Social collaboration, power of attorney and management agreements

With the aim of facilitating the use of the electronic office to all taxpayers, the Tax Agency offers the possibility to carry out procedures on line through a representative, promoting the figure of the social collaborator for the electronic filing of tax returns and communications and for the Register of Powers of Attorney, successions and legal representations of minors and the handicapped.

Specifically, the Tax Agency has signed a total of 4,000 agreements or membership protocols authorising collaborating institutions to file tax returns on behalf of third parties. In 2013, there were 33 Agreements and 26 Membership Protocols. The main social collaborators are the tax professionals through their associations and professional associations, although there are also other entities that carry out an approach of the electronic administration to the taxpayers, like some business associations, financial institutions, Public Administrations, etc.

The Register of Powers of Attorney has also turned into an instrument for tax professionals that facilitates representation credentials to be voluntarily granted by obliged tax payers for the carrying out of every type of procedures (not only the filing of tax returns and appeals).

As for the Management Agreements, of note is the participation of Consular Offices in obtaining the Tax Identification Number (NIF), as well as the electronic certificate for non-residents, thus preventing these individuals from having to travel to our country. In order to make this measure effective, a Management Agreement was signed in 2013 between the Tax Agency and the Ministry of Foreign Affairs and Cooperation, for the request and telematic assignment of Tax Identification Number of types "L", "M" and "N" in the Consular Offices of Spain abroad, and for collaboration between both organisms.

The overall goal of the project is for non-resident individuals who have a valid electronic signature and a NIF to be able declare and pay from their country of origin the corresponding taxes in Spain, by entering the Tax Agency's Electronic Office online.

In a second phase, electronic certificates will be able to be obtained by non-resident organisations.

Increase in automated administrative activities

Thus, in accordance with the foregoing, an automated administrative action (whether a procedure, resolution or mere communication), is dictated by an application or computer system without any intervention by an individual, while always respecting the legal guaranties of the interested party, since previously the competent organ for programming, maintaining, supervising and monitoring the system or application, as well as the organ or unit responsible for the purpose of challenges have been fixed.

Among the automated administrative activities implemented, of note is the possibility to request and immediately obtain Income Tax certificates online without having to have an advanced electronic signature.