12.2 Comparison of electronic documents - Secure Verification Code (CSV)

The Tax Agency offers an application accessible both from the internet and from the AEAT App, which allows you to compare documents and thus verify the authenticity and integrity of a document belonging to the Agency's document management. Tax through the secure verification code -CSV-.

The administrative document issued by the Tax Agency has the CSV printed at the bottom of its first page. You can find out the authenticity of said document on the Tax Agency website by accessing the “Comparison” option. of documents using secure verification code (CSV)” where the digits of the CSV that appears in the footer of the first page of the sent document will be entered. In the case of the App, in addition to being able to enter the CSV , it is possible to read the QR code using the device's camera.

In general, identification is not required, however, in special cases, in addition to CSV , identification with an electronic certificate, with DNIe will be required. or with Cl@ve.

By entering the CSV , the administrative document to which said code is linked will be displayed, so that the identity between the document received and the one found in the electronic headquarters of the AEAT .

You can also check the authenticity of Tax Identification Cards with electronic code. By having the Electronic Code provided in the “Communication of the Tax Identification Number (NIF) Card”, you can verify the validity of said Card and, additionally, access its visualization.