Social collaboration and Codes of Best Tax Practices

Denomination

Social collaboration and Codes of Best Tax Practices

Procedure type

Taxation

Subject

Taxes

Purpose

Promote compliance with taxpayers' tax obligations by allowing the submission via the Internet on behalf of third parties of declarations and other documents of a tax nature (requests for tax certificates, filing of appeals for reconsideration, requests for postponement and installment of debts).

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post mail.

Documentation

Request to sign a collaboration agreement.

Phases of the procedure/service

Start: Entities interested in signing a collaboration agreement will request it in writing to the Tax Agency.

Procedure: The Tax Agency, in view of the request received, will initiate the necessary procedures for the signing of the agreement.

Termination. signing of the agreement and subsequent individualized adhesion of its members in certain cases. These members may be: · Public administrations. · Entities that have the status of collaborators in the collection management Institutions and organizations representing social, labor, business or professional sectors and interests. · Persons or entities that carry out economic activities, in relation to the electronic presentation of declarations, communications and other tax documents corresponding to the Personal Income Tax of their workers. · Persons or entities that carry out economic activities, when their geographical location or commercial network can help achieve the purposes of the Tax Administration. · Other people or entities established by the Minister of Finance

Forms

Electronic processing

Resolution body

State Revenue Office

Identification system

Electronic certificate

Interactivity level

Level 4: Electronic processing