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 in which social collaboration in the application of taxes for the request of tax certificates. The objective scope of social collaboration in the request for tax certificates is progressively expanded, extending to all those whose request is enabled electronically through the electronic headquarters of the Tax Agency.

Likewise, during 2018, the necessary actions have been carried out so that, as of January 10, 2019, there is an evolution of the social collaboration model 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 headquarters of the Tax Agency, so that they can carry out procedures for taxpayers through the Internet with their user certificates.

The model will be applied generally in all Tax Agency applications that allow social collaboration. In this way, employees registered as delegates can carry out procedures for those liable to pay taxes, using electronic certificates of a natural person or company employee, so that it is no longer mandatory for social collaborators in private entities to provide electronic certificates of a person's representative. legal for the field 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 minutes and sanctions of Inspection. After the necessary legal modifications, the biometric signature has been enabled, which has represented a great advance in the quality of the stored documents, avoiding the need to print, sign on paper and later scan these documents as images for their incorporation into the electronic file. It should also be noted that the biometric signature on a tablet authorizing subscription to the notification service in Tax Agency offices by the owner and/or recipient has already been in operation since 2017.

In the customs field work has been carried out to adapt numerous applications to the new Customs code of the European Union, such as the Census of Economic Operators (EORI), Authorized Economic Operator ( OAS) 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 planned for the transport regime. transit in the Customs Regulations of the Union, for duly authorized 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.