Procedure

Certificates. Issue of certificates of succession of activity

General Data


Name

Certificates. Issue of certificates of succession of activity

Type of procedure

Tax

Subject

Taxes

Object

Procedure for issuing a certificate of debt, sanctions and tax liabilities for those intending to acquire the ownership of operations and economic activities, for the purpose of limiting the joint and several liability for the tax payment obligations that exist prior to the acquisition, mentioned in Article 42.1.c) of the General Tax Act 58/2003 of 17 December.

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Company - Citizen

Place of presentation

Online.
Tax Agency offices.
Post offices.
Other places included in Article 16 of Law 39/2015

Documents

Certificate request

Procedure/service stages

Commencement. Request for certificate for the purpose of acquiring ownership of operations and economic activities, with the agreement of the current owner. Certificates, whatever their content, will not be effective if the date of filing of the request for issue is later than the date of acquisition of the operation or economic activity in question.
Procedure and conclusion. The local tax office shall issue the certificate within a period of three months from the date of request. In such cases, the acquirer's liability shall be limited to the debts, sanctions and liabilities contained therein. If the certificate is issued without mentioning debts, sanctions or liabilities or it is not issued within the indicated deadline, the petitioner shall be exempt from the liability mentioned in the article.Exemption or limitation of the liability derived from these certificates shall only arise in relation to those debts for which the local office where the certificate is requested, is the competent office.

Forms

Form 01. In-person processing

Form 01. On-line processing

Resolution deadline

Three month(s)

Resolution body

Tax Agency

Appeals

The content of the certificate can only be contested via a letter of disagreement within a period of ten days requesting modification of the certificate.

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. Artículos 42 y 175. (BOE 18-diciembre-2003)

Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículo 125. (BOE 2-septiembre-2005)

Resolución de 22 de enero de 2013, de la Presidencia de la Agencia Estatal de Administración Tributaria, sobre organización y atribución de competencias en el área de Recaudación. (BOE 25 - enero - 2013)