On 1 February 2020, the restricted social collaboration modality will no longer be validated in the applications for filing tax returns at the Tax Agency's e-Office, and only the so-called delegated social collaboration will be validated.
Delegated social collaboration allows the management of the census of employees (of the social collaborator) who, with their personal user certificates, may file tax returns (and consult those previously filed by themselves or by any delegate of the social collaborator as long as they continue to be authorised by said social collaborator) in the area of social collaboration in the application of taxes.This change is related to the fact that legal person representative certificates can be used with any public administration that admits them with full representation capacity, so it does not make sense to maintain restricted social collaboration in the tax area.
Under this modality of delegated social collaboration, social collaborators with their electronic certificate may present (and consult) the declarations of the taxpayers presented by themselves or by any of their employees authorised as delegates.
From 1 February 2020, with any valid electronic certificate (of the representative of a legal person or natural persons, if applicable) of the social collaborator, both actions on behalf of third parties and actions in the collaborator's own name may be carried out.Only by revoking the certificates of representative of a currently restricted legal entity will the presentation and consultation of the social partner's own declarations be avoided.Therefore, if you use Restricted Social Collaboration, you must migrate, before 1 February, the employees who currently use legal entity representative certificates to the new Delegated Social Collaboration form so that they can continue to make filings on behalf of third parties without using these electronic certificates, which from that date can be used without any type of restriction at the Tax Agency’s e-Office.
More information on the delegated social collaboration system: Development of the Social Collaboration model for private and professional entities in the context of Tax Management