10.2.1.2 Electronic certificate life cycle
Obtaining the electronic certificate
Certificates are requested from a Certification Authority (CA) on the Internet. Once the request has been made, the physical presence of the applicant is required to identify themselves to one of the registration offices (Registration Authorities) enabled by AC (exception in the case of sole or joint administrators). Finally, the certificate is downloaded, via the Internet if it is a software certificate and not a card certificate.
The list of AC accredited can be consulted on the Tax Agency's Internet portal. On the Internet site of each AC you will find the registration offices admitted by it, the procedure for obtaining, renewal, revocation, deadlines, etc.
Installing the electronic certificate
Once a certificate is issued by AC it must be imported or downloaded (installed in the browser of our computer on the same computer and with the same browser as the application). If the certificate is a card certificate, it is not necessary to install it in the browser, it is used by inserting it into the card reader.
Certificates can reside on a cryptographic card, or in the user's browser. In this case, the electronic certificate must be exported to a USB device or other storage medium, to have a backup copy.
It can also be exported in order to be used simultaneously on other computers or browsers.
Validity period of the electronic certificate
It varies depending on the type of certificate, the scope of its use and the AC that issues it. The validity period cannot exceed five years. A certificate of representative of legal entity for the tax field issued by the National Mint and Stamp Factory (FNMT) Class 2 has a validity period 2 years and 4 years for a natural person . Once the validity period has expired, it expires and is no longer operational.
Renew an electronic certificate
The FNMT only allows the renewal of natural person and representative certificates for sole and joint administrators, which can be requested online using the same electronic certificate that you want to renew. Renewal can be carried out during the 60 days prior to its expiration. If the certificate to be renewed was obtained by identifying yourself with another digital certificate or was previously renewed, a new certificate cannot be issued without proving your identity in person at a Registry Office.
Revoke an electronic certificate
Revocation consists of canceling the validity of the certificate before its expiration in case of loss, or suspicion that the certificate has been copied by strangers.
Delete an electronic certificate
It consists of removing the certificate from the browser or from a cryptographic card. Once this operation is carried out, it cannot be used unless a backup has been made (only in the case of a certificate in the browser). It is not possible to back up a certificate on a card.