Social collaboration and Codes of Best Tax Practices

General Data


Social collaboration and Codes of Best Tax Practices

Type of procedure





Expedite the fulfilment of taxpayers' tax obligations by allowing online filing of tax returns and other tax-related documents (tax certificate requests, lodging of motions for reversal, deferral requests and payment of debts by instalments)

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices.

  • Post Offices.


Request for signature of collaboration agreement.

Procedure/service stages

  • Start: the entities interested in signing a collaboration agreement will request it in writing to the Tax Agency.

  • Procedure: upon receiving the request, the Tax Agency will start the procedures required for signing the agreement.

  • Conclusion: signing the agreement and subsequent individualised adhesion of its members in certain cases.
    These members may be:
    · Public Administrations.
    · Organisations with the status of collaborators in collection management institutions and organisations representative of social, labour, business or professional sectors and interests.
    · Persons or organisations that engage in economic activities, in relation to the electronic filing of tax returns, communications and other tax documents corresponding to the income tax of their employees.
    · Persons or organisations that engage in economic activities, when their geographic location or sales network can aid the achievement of the Tax Agency's objectives.
    · Other persons or organisations established by the Treasury Minister.

Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic certificate

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 58/2003, de 17 de diciembre, General Tributaria. Artículo 92. (BOE 18-diciembre-2003)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 79 a 81. (BOE 5-septiembre-2007)

Orden HAC/1398/2003, de 27 de mayo, por la que se establecen los supuestos y condiciones en que podrá hacerse efectiva la colaboración social en la gestión de los tributos. (BOE 3-junio-2003)