Notice to social partners who use the restricted legal entity representative electronic certificate modality (restricted social partnership)
From 1 February 2020, restricted social collaboration is no longer 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 entity representative certificates can be used with any Public administration that accepts 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, corporate partners with their electronic certificate may file (and consult) the returns of liable taxpayers filed 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 entity or individual, if applicable) of the corporate partner, actions may be carried out on behalf of third parties and actions in the partner's own name. The filing and consultation of the corporate partner's own tax returns will only be avoided by revoking the legal entity representative certificates (formerly restricted).
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