Authorisation and signing of social collaboration agreements in the application of taxes
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The competent departments in matters of Finance may sign with entities, institutions and Colleges or Professional Associations, the collaboration agreements provided for in article 92 of the General Tax Law. Those professionals belonging to these entities may join it upon request. The Management of the Agency may authorise them to prepare and submit these declarations and self-assessments by electronic means. The Social Collaborators may carry out the preparation and presentation of taxes and other non-tax public law revenues managed by the Administration of the Autonomous Community of Cantabria through the use of electronic means.
General information
- Regional ministry
- Consejeria De Economia, Hacienda, Financiacion Autonomica Y Fondos Europeos
- Governing board
- Direccion De La Agencia Cantabra De Administracion Tributaria - Acat (DIR3: A06004075)
- Classification
- Tributary
- Subject(s)
- Taxes and other taxes
- Starting way
- Interested
- Target
- Legal entities, self-employed persons and registered professionals
- Subject to fees
- No
- Languages in which the procedure can be completed
- Spanish.
- Allow power of attorney
- Yes
- Links to web pages with specific information
- Type
No links are included
Requirements
- Requirements
- In accordance with the provisions of Article 92 of Law 58/2003 of 17 December 2003 on General Taxation, the Tax Administration may make social collaboration effective in the application of taxes by entering into agreements with:
a) Other public administrations.
b) Entities that have the status of collaborators in collection management.
c) Institutions and organisations representing social, labour, business or professional sectors or interests. For these purposes, the corporate organisations of the official collegiate professions are understood to be included.
d) Persons or entities that carry out economic activities, in relation to the electronic filing of returns, data communications and other tax documents corresponding to Personal Income Tax and Wealth Tax of their workers and, where appropriate, of the corresponding family unit referred to in Article 82.1 of Law 35/2006, of 28 November, on Personal Income Tax and partial modification of the laws on Corporation Tax, Non-Resident Income Tax and Wealth Tax, and with respect to the provision of services and assistance to these workers.
e) Persons or entities that carry out economic activities, when their geographical location or commercial network may help to achieve the purposes of the Tax Administration.
f) Other persons or entities established by the Minister of Economy and Finance.
- In accordance with the provisions of Article 92 of Law 58/2003 of 17 December 2003 on General Taxation, the Tax Administration may make social collaboration effective in the application of taxes by entering into agreements with:
Deadlines and submission
- Deadline for submission
There is no specific filing deadline, it can be submitted at any time.
- Submission deadline start date
- 02/12/2021
- Submission deadline end date
- -
- Periodicity
- Continuous
- Means of submission
- Telematic
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- 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.
Required documentation
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Model social collaboration agreement. Model social collaboration agreement.
Mandatory
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Required Documentation. The documentation that must be provided to request the authorisation and signing of a new social collaboration agreement in the application of taxes with the Department of Economy, Finance and European Funds is indicated.
Not mandatory
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Processing and resolution
- Instructor board
- ACAT Directorate.
- Attributive rule
Law of Cantabria 4/2008, of 24 November, which creates the Cantabrian Tax Administration Agency.
- Reports or opinions
- No reports or opinions are required
- Resolution entity
- Presidency of the ACAT.
- Attributive rule
Law of Cantabria 4/2008, of 24 November, which creates the Cantabrian Tax Administration Agency.
- Maximum deadline for decision
- -
- Average deadline for decision
- -
- Effects of the administrative silence or inactivity of the Administration
- Initiation by request:
- Positive
- Does it put an end to the administrative procedure?
- Yes
- Subject to participation of certification partner entities
- No
- Certification Partner Entities
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Currently, there are no certification partner entities authorized to act in this procedure.
Appeals
- Type
Optional for Reinstatement.
- Board
Presidency of the ACAT.
- Deadline
- 1 month.
Regulations
- Regulation applied
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- Law of Cantabria 4/2008, of 24 November, which creates the Cantabrian Tax Administration Agency.
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- 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 an
Do you need help?
The 012 General Telephone Information Service will be available 24 hours a day, every day of the year, according to the following timetable:
- Personal telephone attention by means of information agents, from 9:00 to 21:00 hours from Monday to Friday, excluding public holidays.
Mechanised attention, via voicemail, during other hours and on public holidays. - Incoming calls to the mailbox will be recorded and then, from the General Information Telephone 012, a response call will be made to the citizen to resolve his or her request for information.
- For telephone calls from outside the Autonomous Community of Cantabria you can dial 942 395 563 (from abroad +34 942 395 563); if you are calling from Cantabria, you can dial 942 395 562.
- This service is only available in Spanish.