4.2. Accountants: how to submit forms for clients

Submission of report (Modelo) for clients: use of digital certificates

If you are an advisor or accountant and wish to submit tax report (Modelo) on behalf of your clients (Autónomo) through the application, it is essential that you have the digital certificate of each client installed in your browser.

Without this certificate, it will not be possible to submit the Modelo to the Agencia Tributaria on their behalf.

Why do you need the client's digital certificate?

The submission of taxes to the administration requires a valid electronic identification of the holder (the Autónomo).

For this reason, even if you are their advisor:

The Modelo are submitted on behalf of the client
You must use their digital certificate, not yours

How to obtain your clients' digital certificate?

To work correctly, you must ask each client to:

Export their digital certificate from their browser
Send it to you securely (for example, by email or through a secure file exchange system)

This certificate usually has the format:

.pfx or .p12

⚠️ The client may need to enter a password during export. They must also provide you with that password to install the certificate.

How to install the certificate in your browser

Once the certificate file has been received:

Access your browser's certificate settings
Import the .pfx or .p12
Enter the password provided by the client
Verify that the certificate is correctly installed

From that moment on, you will be able to select the corresponding certificate when submitting forms for that client.

Important

You need one certificate per client
You must ensure you use the correct certificate for each submission
The certificate must be valid (not expired)

Security and best practices

The digital certificate is a sensitive element that allows acting on behalf of the client. Therefore: