4.3.5. Other new telematic procedures

Social Co-operation

On January 12, 2018, a Resolution of the General Directorate of the AEAT was published that has produced regulatory modifications in relation to the assumptions and conditions under which social collaboration in the application of taxes for the request of tax certificates may be made effective. The scope of the social collaboration in the request for tax certificates is gradually being extended to all those whose request is enabled electronically through the Electronic Office of the Tax Agency.

Furthermore, during 2018, the necessary actions have been carried out so that, as of January 10, 2019, there will be an evolution of the model of social collaboration in the application of taxes, a model that has been called Delegated Social Collaboration. This allows social collaborators (private entities and tax management professionals) to manage employees ( delegates) through the Electronic Office of the Tax Agency, so that they can carry out procedures for taxpayers via the Internet with their user certificates.

The model will be applied in a generalized manner in all applications of the Tax Agency that allow social collaboration. In this way, employees registered as delegates can carry out procedures for taxpayers, using electronic certificates of natural persons or company employees, so that it is no longer mandatory for social collaborators of private entities to provide electronic certificates of representatives of legal entities for the scope of social collaboration.

Developments by operational areas

Among the developments undertaken in the different operational areas, it is worth highlighting the biometric signature of the inspection reports and sanctions. Following the necessary legal changes, biometric signatures have been enabled, which has meant a major advance in the quality of stored documents, avoiding the need to print, sign on paper and then scan these documents as images for their incorporation into the electronic file. It should also be noted that the biometric signature on a tablet for the authorization to subscribe to the notification service in the offices of the Tax Agency by the holder and/or the recipient has already been in operation since 2017.

In the customs field work has been carried out to adapt numerous applications to the new European Union Customs Code, such as the Census of Economic Operators (EORI), Authorized Economic Operator (AEO) and Trademark Protection (COPIS).

The use of the electronic transport document as a Union/common transit declaration for goods transported by air and as a Union transit declaration for goods transported by sea (ETD) is one of the simplifications provided for the transit procedure in the Union Customs Regulation, for duly authorised operators.

The application for the management of this new customs document was developed in 2018, covering all phases of its life (registration, risk analysis, management, review, consultation) , with the corresponding Intranet and Internet options.