Frequently asked questions (FAQ)

In order to send the billing records to the Electronic Headquarters of the State Tax Administration Agency, the submission may be carried out by the taxpayer themselves or by a third party acting on their behalf, in accordance with the provisions of articles 79 to 81, both inclusive, of the General Regulations on actions and procedures for tax management and inspection and for the development of the common rules for the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, and in Order HAC/1398/2003, of May 27, which establishes the cases and conditions under which social collaboration in the management of taxes may be made effective, and which expressly extends this to the electronic submission of certain declaration forms and other tax documents.

As third parties acting on behalf of the taxpayer, software development companies may sign the social collaboration agreement for the application of Type 017 taxes for the provision of electronic supply services for billing records within the scope of the Immediate Supply of Information (SII), electronic supply of accounting entries of establishments affected by the regulations of Special Taxes (SILICIE), and submission of files containing billing records generated by invoice issuing systems, through the Electronic Headquarters of the State Tax Administration Agency.

To sign the social collaboration agreement for the application of taxes, software development companies must contact the Tax Agency through the address comunicacion.sepri@correo.aeat.es

To grant representation to the social collaborator, the models approved by the Resolution of December 18, 2024, of the General Directorate of the State Tax Administration Agency, which approves the standardized documents to accredit the representation of third parties in the procedure for sending files containing billing records generated by invoice issuing systems, through the Electronic Office of the Tax Agency, will be valid.

The representation models may be signed by the owner of the billing records (grantor) in handwriting, providing in this case a copy of his/her ID if he/she is a natural person or a copy of the ID of the representative, with the company seal if the grantor is a legal person, or by electronic subscription, either using a recognized electronic signature made with a qualified electronic certificate of a natural person or of a legal person's representation, in force, not revoked and issued by a certification authority included in the Trusted List of Certification Service Providers of the Ministry of Industry and Tourism, or an advanced electronic signature that complies with the requirements set forth in Article 26 of the eIDAS Regulation, (Regulation (EU) No 910/2014 of the European Parliament and of the Council, of July 23, 2014, on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93 / EC).

To grant representation in social collaboration, methods of accepting service conditions or other alternatives that do not allow proof of the granting of the right to submit the files containing the billing records to the Tax Agency's Electronic Office will not be accepted.