Types of corporate cooperation agreements

The social collaboration agreements in the application of taxes for electronic filing of returns, communications and other tax documents on behalf of third parties are grouped together according to the following classification:

• Agreements signed with associative entities in the field of tax consultancy and tax management (Bar Associations, Colleges of Administrative Managers, Councils of Colleges and Associations of professionals related to Tax Consulting, etc.). These entities and, where applicable, their members or associates, may submit electronically (telematically) tax returns, communications, and other documents on behalf of their clients, as permitted within the scope of social collaboration in the application of taxes (type 1).

• Agreements signed with associative entities whose members do not carry out professional activity in the field of tax advice or tax management (Business Associations, Agricultural Associations, Confederations of SMEs, Cooperatives, Federations of Associations, Colleges of professionals not related to tax management, etc.). The associative entity may submit electronically (telematically) tax declarations, communications and other documents permitted within the scope of social collaboration in the application of taxes, but only for persons and entities linked to the signatory of the agreement (cooperative members in the case of cooperatives, collegiate members in the case of professional associations, associated members in the case of associations, etc.) (type 2).

• Agreements signed with collaborating entities in collection management (Banks, Savings Banks and Credit Cooperatives). They may submit tax returns, communications, and other documents electronically (telematically), as permitted within the scope of social collaboration in the application of taxes, on behalf of their clients (type 3).

• Agreements signed with the Autonomous Communities, City Councils and other public Administrations in general and entities such as Trade Unions, Universities, etc. . They may submit tax returns, communications, and other tax documents related to Personal Income Tax and Wealth Tax on behalf of third parties (type 4).

• Agreements signed with companies for the submission of declarations, communications and other documents related to Personal Income Tax and Wealth Tax of their staff and those who make up their family unit (type 5).

• Agreements signed with private entities that allow the head companies of groups of companies to submit electronically declarations, communications and other tax documents on behalf of the companies of the group , as well as those of the Personal Income Tax and Wealth Tax of their staff and those who make up their family unit (type 6).

• Agreements signed with the associative entities representing business interests that have among their members companies in the automotive sector . They allow the signatory entity to send declarations, communications and other tax documents on behalf of its associates, and also allow its members in the automotive sector to submit the model corresponding to the Special Tax on Registration of Certain Means of Transport (576), electronically on behalf of its clients (type 7).

• Agreements with associative entities in the road transport or agricultural sector to carry out, on behalf of their associates , among others, the procedures necessary to obtain the corresponding refunds in the areas of professional diesel or agricultural diesel respectively, although they may submit all kinds of declarations on behalf of their associates (type 8).

• Agreements with software suppliers for the electronic supply of billing records ( SII ) on behalf of third parties (type 13).

• Agreements with entities collaborating with the State Tax Administration Agency in the procedure for the refund of VAT quotas to those who travel without being residents of the European Union , for the electronic submission of the electronic refund document and the communication of payment (type 14).

• Agreements with member entities of a group of entities to file returns for the Tax on Certain Digital Services on behalf of the entities that make up the group (type 16).

• Agreements with software suppliers for the electronic supply of billing records (SII), the electronic supply of accounting entries of establishments affected by the Special Tax regulations (SILICIE) and the sending of files containing billing records generated by invoice issuing systems, on behalf of third parties (type 17).