5.2. Social Co-operation

The fiscal intermediaries, as representatives of the taxpayers in their relations with the Tax Administration, collaborate with the Tax Agency in the management of the taxes, as they give the taxpayers the knowledge and understanding of their tax duties and they help them comply with them.

This collaboration has been orchestrated in the last two decades via the electronic filing of tax returns and other tax documents in representation of third parties through collaboration agreements signed by the Tax Agency and other public administrations, private organisations or institutions or organisations representing social, labour-related, business or professional sectors or interests, reaching the figure of 4,264 agreements or membership protocols signed as of 31 December 2014 (116 of them during 2014).

As in previous years, more than half of the on-line tax returns were submitted by social collaborators, most of them being tax professionals.

After reviewing the importance of tax professionals as social collaborators in the electronic filing of tax returns and other tax documents, the Tax Agency considered it convenient to establish a new relation framework with these tax intermediaries. For this, on 30 March 2011 the Associations of Tax Professionals Forum was created as a co-operative relationship body based on transparency and mutual trust, whose results benefit the taxpayers, favouring and facilitating the voluntary fulfilment of their tax duties.