Procedure

Tax certificates. Issue of tax certificates. Tax on economic activities

General Data

Name

Tax certificates. Issue of tax certificates. Tax on economic activities

Type of procedure

Taxpayer

Subject

Taxes

Object

Issuance of documents certifying the facts relating to the tax situation of a party liable for a tax payment.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

Online
AEAT (Tax Agency) offices

Documents

Submit Form 01

Procedure/service stages

Start. Tax certificates will be issued at the request of the party liable for the tax payment to which the certificate refers or at the request of an administrative body or any other interested person or organisation that requires the certificate, provided that the request is envisaged in a law or has the prior consent of the party liable for the tax payment.
Unless otherwise established, failure to issue the certificate shall not be taken to mean that it is issued with a positive character. Positive certificates are understood to be those in which all the circumstances, obligations or requirements established by the regulations governing the certificate are stated as being fulfilled, while negative certificates are the opposite.
End. Issue of the certificate. Once issued, the party liable for the tax payment may express its disagreement with any of the data in its content within a period of ten days from the day following its receipt, in writing, requesting modification of the certificate, and addressed to the body that issued it, attaching the proof that it deems appropriate to certify the request. If the body that issued the certificate considers it to be incorrect, it will proceed to issue a new certificate within a period of ten days. If it does not consider it relevant to issue a new certificate it will notify the party liable for the tax payment, explaining the reasons.

Forms

Form 01. On-line processing

Form 01. In-person processing

Resolution deadline

20 working day(s)

Resolution body

Tax Agency

Appeals

Lodging an appeal or claim does not apply here. Nonetheless, a letter of disagreement with the contents of the certificate will be accepted within a period of ten days.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 58/2003, de 17 de diciembre, General tributaria. Artículo 117. (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 70 a 76. (BOE 5-septiembre-2007)