Sede Electrónica

1. Have an advanced identification and electronic signature system based on a qualified electronic certificate, or a qualified electronic signature, in accordance with the provisions of Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC, issued by qualified providers, without prejudice to the provisions of points 1) and 3) of article 16 and article 17 of Decree 60/2018, of 12 July, which regulates the legal regime of the Administration of the Autonomous Community of Cantabria in the use of electronic means in its administrative activity and its relations with citizens.
   2nd. Hold and accredit the sufficient representation of the parties liable for payment on whose behalf they act, under the terms established in Article 46 of Law 58/2003, of 17 December, General Taxation.
   The Agency may request representatives, at any time, to accredit the representation with which they are acting.
   3rd. Process the personal data of payers on whose behalf they are acting in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, and repealing Directive 95/46/EC (General Data Protection Regulation), and to Organic Law 3/2018, of 5 December, on the Protection of Personal Data and guarantee of digital rights, bearing in mind that the processing of such data prior to the presentation or processing in the Agency will be the responsibility of the representatives, and they must comply with the security measures required for this purpose.
2. Be up to date in compliance with their tax obligations, with Social Security and with the Autonomous Community of Cantabria.
3. To be subject to the provisions of the HAC Order that regulates the use of electronic means, the habilitation and assistance in the preparation and presentation of returns and self-assessments of taxes and other non-tax public law income managed by the Administration of the Autonomous Community of Cantabria and the formal obligations of notaries in the the scope of the Tax on Property Transfers and Documented Legal Acts and the Tax on Inheritance and Donations, as well as in the regulations governing the payment of rights of a public nature and other resources managed by the Administration of the Autonomous Community of Cantabria and in the rest of the applicable regulations.
   The Agency will provide the necessary technical assistance for the development of this system for filing returns, self-assessments, communications and other documents of tax significance, as well as processing the payment of tax and public law debts.

There is no specific deadline, it can be submitted at any time.

Online submission

At the General Electronic Registry

Art. 14. 2 of the Law 39/2015, of 1 October, of the Common Administrative Procedure of the Public Administrations, establishes the obligatory nature of the electronic management for certain subjects as, for example, a) The juridical persons, b) Entities without legal personality, c) Those who carry out a professional activity for which compulsory membership is required, for the procedures and actions they carry out with the Public Administrations in the exercise of said professional activity. In any case, within this group, notaries and property and mercantile registrars shall be included. d) Those who represent an interested party who is obliged to relate electronically with the Administration, e) The employees of the Public Administrations for the procedures and actions that they carry out with them due to their condition of public employee, in the form in which it is determined by regulation by each Administration.

Order HAC/23/2021, of 15 November, regulating the use of electronic means, habilitation and assistance in the preparation and presentation of returns and self-assessments of taxes and other non-tax public law income managed by the Administration of the Autonomous Community of Cantabria and the formal obligations of notaries in the field of the Tax on Property Transfers and Documented Legal Acts and the Tax on Inheritance and Donations.

Order HAC/23/2021, of 15 November, regulating the use of electronic means, habilitation and assistance in the preparation and presentation of returns and self-assessments of taxes and other non-tax public law income managed by the Administration of the Autonomous Community of Cantabria and the formal obligations of notaries in the field of the Tax on Property Transfers and Documented Legal Acts and the Tax on Inheritance and Donations.

Appeal.

Head of the competent departments in matters of Finance.