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Spanish to English translations [PRO] Bus/Financial - Law: Taxation & Customs / derecho fiscal de España
Spanish term or phrase:colaborador social de la Agencia Tributaria
Contexto A:
Disponemos de certificado emitido por la FMT y autorización como colaborador social de la Agencia Tributaria, que nos permite la presentación telemática de sus declaraciones así como la Solicitud y recogida On-Line de certificados de Contratistas y Subcontratistas, Etiquetas Fiscales, Cambios de Domicilio…
Contexto B:
... como colaborador social de la Agencia Tributaria podemos presentar todas sus declaraciones a través de internet y realizar multitud de trámites en tiempo real, como obtención de certificados, presentación de recursos, etc.
Un colaborador social de la Agencia Tributaria es un economista, un asesor fiscal o una gestoría que puede comunicarse con la Agencia Tributaria en nombre de sus clientes y representarlo en lo relativo a sus declaraciones de impuestos, incluso telemáticamente, mediante Certificado Digital emitido por la Fábrica de Moneda y Timbre.
Explanation: observations can be made in relation to these information and assistance actions: first, is the notable rapid rise in the number of services provided via the Internet. Second, that to receive the majority of them, a user certificate is required such as the one supplied by the Spanish National Mint. And, third, that, sometimes, these actions can be carried out by a person who is not the taxpayer, within the framework of social collaboration in tax administration.
The social application of taxes, the subject related to that of information and assistance to taxpayers, is regulated in Article 92 of the LGT, acquiring greater relevance today due to the mushrooming of information and communication technologies within the field of tax applications, especially the Internet and e-mail, and becomes a necessity that until use of information technologies is socially widespread. Of the instances of social collaboration covered by Article 92.3 of the LGT which may include the use of these techniques and media, the following should be highlighted: assistance in drafting, presenting and sending self-assessments, declarations and communications (letters d) and e), respectively), information about the procedural status of repayments and refunds, as well as requesting and obtaining tax certificates (letters g) and h), respectively).4 In the instances that involve the presentation of tax documentation, the social collaborator must hold a power of attorney, in their role as voluntary representative of the taxpayer, under the provisions of Article 46.4 of the LGT. With regard to this power of attorney, the Ruling of 16 February 2004 from the Directorate General of the State Tax Administration Agency must be taken into consideration, which governs the registration and administration of powers of attorney for carrying out tax procedures and actions on the Internet.
-------------------------------------------------- Note added at 36 minutos (2007-12-08 12:39:13 GMT) --------------------------------------------------
Gracias Antonio. Este término resulta un tanto complicado pues esta figura se ha establece sólo en España (me imagino) y es difícil buscarle un término o sinónimo similar en inglés. Yo me inclino por la traducción literal y, como podrás ver, en la página que te he adjuntado, también. No sé... a ver qué piensan los colegas. Saludos y besos
Smartranslators Local time: 01:46 Native speaker of: Spanish PRO pts in category: 182
Notes to answerer
Asker: Muchas gracias. La sugerencia es buena y el enlace es muy pertinente. No obstante, esperaré a tener más respuestas.
(Esta nota era para ti, Marga, pero la puse en la casilla equivocada) :-)