Delegated social collaboration

  • As of 1 February 2020, Restricted Social Collaboration will no longer be available, and only Delegated Social Collaboration will be available, which will allow social collaborators (private entities and tax management professionals) to manage employees (delegates) through the Tax Agency’s e-Office, so that they can carry out, through the Internet, the procedures of the taxpayers with their user certificates.

    The management of the delegates will be carried out through the Registration and management in the census of collaborators application, which will allow employees to be managed as delegates.

    In this way, employees registered as delegates will be able to carry out the formalities of the taxpayers, using electronic certificates of individuals or company employees, so that it will no longer be mandatory for social collaborators private entities to provide electronic representative certificates of legal persons for the scope of social collaboration.

    DELEGATED SOCIAL COLLABORATION FROM THE POINT OF VIEW OF FILING

    The filing of returns can be done by:

    • The social collaborator themselves using:
      • Certificado de persona física:if the social collaborator is a natural person.
      • Certificado de representante de persona jurídica:if the SC is a legal person.
      • Electronic Certificate of Entity Seal for authorised procedures.
    • An employee (delegate) of the social collaborator authorised as a delegate:
      • Certificate of physical person that will allow the authentication on the Tax Agency’s e-Office and as an authorised employee and delegate of the social collaborator.

    DELEGATED SOCIAL COLLABORATION FROM THE POINT OF VIEW OF CONSULTATION

    Consult filed tax returns.Can be performed by:

    • The own Social Collaborator themselves with:
      • Certificate of physical person if the social collaborator is a physical person.
      • Certificate of representative of legal person if the social collaborator is a legal person.

      They will be able to access all presentations that have been made indistinctly with a certificate from the social collaborator or by an employee authorised as a delegate using their own electronic certificate.

    • The employee authorised as the social collaborator’s delegate using their own electronic certificate

      As long as the delegation is maintained, the delegate will be able to consult all the statements presented both by them and by the other delegates and by the social collaborator themselves.The only exception to this rule would be the consultation of returns in which the taxpayer is the social collaborator, which may only be consulted by the social collaborator.

    For more information, you can consult the following link on the AEAT website:

    Home/Collaborators/Social collaboration in the filing of tax returns/Information