Social partners can electronically apply for any tax certificate available in the E-Office on behalf of third parties.
In this case, the social partner must access the process with their electronic certificate and indicate on the application form that s/he is acting in representation of a third party and include the details of the certification holder.
The taxpayer or the social partner can collect the certificate, provided that s/he is authorised to do so.You can see more information on powers of attorney if you access the 'Registration of powers of attorney’.
The registration of a power of attorney online allows you to authorise a third party (a corporate person or an individual) so that you can perform any of the tax procedures or actions, set up for this purpose, using your own electronic certificate on behalf of the appointing party.
If the registration is carried out online, the appointed person can be either an individual or a corporate person, or a person with no legal personality.With this option, it is the appointing person who registers the authorisation by going to the application 'Procedures for power of attorney and revocation of power of attorney’, Register a power...’which requires an electronic certificate.
If the appointed person does not have a digital certificate, s/he can request the authorisations and revocations for his/her powers by going to a Tax Agency Administration or Office</g> and bringing the corresponding 'Powers of attorney forms for digital procedures'.Said document can be downloaded from 'Registration of powers of attorney', 'Forms'.
Therefore, the social partner cannot collect the tax certificates of third parties unless s/he is authorised for this process.
When you access the form for registering powers of attorney, you will find a list of codes corresponding with each specific procedure, whether it is a general power of attorney or a specific one.
The code for consulting personal details is 'GENERALDATPE'.
The specific processes include the following:
|SOLCE190||Application and collection of withholding certificate for form 190|
|SOLCEAUGE||Online application and collection of periodical self-assessment certificate|
|SOLCEAURE||Online application and collection of the self-assessment payment certificate|
|SOLCECORR||Online application and collection of the ECOT certificate|
|SOLCECSPIVA||Online application and collection of the VAT taxpayer certificate|
|SOLCEEISS||Online application and collection of the corporation tax exemption certificate|
|SOLCEERA||Online application and collection of certificate of exoneration of withholding for lessors of properties|
|SOLCEESFL||Online application and collection of the non-profit organisation certificate|
|SOLCEIAE||Online application and collection of the IAE certificate|
|SOLCEIDEN||Online application and collection of the census status certificate|
|SOLCEINCN||Online application and collection of the certificate of net turnover (Economic Activities Tax)|
|SOLCEIRPF||Application and collection of Personal Income Tax certificates|
|SOLCEIVA||Online application and collection of the VAT certificate|
|SOLCERCONSUB||Application and collection via digital certificate of the contractors and subcontractors certificate|
|SOLCEROI||Application and collection via digital certificate of the intra-Community operators certificate|
|SOLCESOCI||Online application and collection of the companies certificate|
|G3171||Issuance of tax certificates - Generic certificate - Application|
|G33101||Consultation of issued certifications|