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If the payment is made on behalf of a third party, the electronic certificate holder and the account must be the same, although the NIF of the declarant or debtor will be provided at the time of payment.Therefore, if you are making payment on behalf of someone else please note that to obtain the NRC through the gateway of the AEAT payments must match the certificate holder and the holder of the payer's payment account, but the NIF that is provided with the collaborating organization to obtain the NRC will always be that of the declarant or forced tax.