Possible errors in the use of the electronic certificate
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First make sure you are not running 64-bit Internet Explorer. You must access the Tax Agency website from a 32-bit browser. Go to the local disk, "Program Files X86", "Internet Explorer" and locate the file "iexplore.exe". Right-click "Run as administrator" to open a new window. From that same menu you can create a shortcut to the application in 32-bit mode.
From this same window, access "Tools" in the menu at the top of the browser (or in the upper right) and enter "Internet Options". In the "Security" tab, click "Reset all zones to default level"; Check the "Trusted sites" icon and click the "Sites" button that becomes available to add the following address: https://*.agenciatributaria.gob.es/". The "Require server verification (https:) for all sites in this zone" box must be checked.
Next, go to the "Content" tab and click the "Certificates" button. Select the certificate under the "Personal" tab and press the "View" button.
Within the "Details" tab, go to "Edit properties" and check the option "Enable all purposes for this certificate." If more than one certificate is installed on your computer, you can assign a name to each certificate that makes it recognizable when you select it.
Accept the windows so that the changes are maintained and back in the "Certificates" window, enter the "Trusted Root Certification Authorities" tab, since these actions must also be performed for the root certificate of the issuing authority. Select the root certificate of the issuing authority and double-click on it (for example, if it is the FNMT you should select the certificate " FNMT Class 2 CA" or "AC FNMT Users").
Within the "Details" tab, go to "Edit properties" and check the option "Enable all purposes for this certificate." Then press "Accept". Finally, click "Apply" and "OK". For the change to take effect, you must close all Internet Explorer pages.
With Windows Vista or earlier, the option under the "Details" tab to check "Enable all purposes for this certificate" is "Modify Properties".
Please restart your browser and try again.