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A certification or tax certificate is the document issued by the Tax Administration that certifies facts related to the tax situation of a liable taxpayer.
Tax certificates can accredit, among other things, the submission of tax returns and self-assessments and the communication of data or of specific details contained in them, census status, whether tax obligations are up-to-date and the existence or absence of unpaid debts or fines that appear in the databases of the Administration of the Tax Agency.
The facts or data to be certified will refer exclusively to the liable taxpayer who the tax certificate refers to. The certificate shall not include nor refer to any details relative to third parties.
No data related to tax debts shall be certified for which the right of the Administration may have prescribed to determine the payable tax through the appropriate settlement.
No certificate will be issued either on the fulfilment of tax debts for as long as the voluntary deadline for its fulfilment has not prescribed.
Tax certificates will contain, at least, the following data and circumstances:
- Name and surnames or trade name or complete denomination, tax identification code and tax address of the liable taxpayer.
- The circumstances, obligations or requirements that must be certified.
- The nonexistence of the information that is requested on the data bases of the Tax Administration or the inappropriateness of supplying this information, when this can not be certified.
- Place, date and signature of the competent organ for its issue and the safe verification code.
As a general rule, when the certificate being sought is whether one is up-to-date with one's tax duties, or one of contractors and subcontractors, the result of the tax certificates will be one of the following:
- Positive if it is determined that tax obligations are up-to-date.
- The certificate is denied due to debts held by the applicant.
- The certificate is denied due to the applicant failing to submit tax returns.
- The certificate is denied due to the two previous reasons.
The content, authenticity and validity of the tax certificate can be checked through the service “ Notifications and Document Comparison” located on the home page of the electronic headquarters of the Tax Agency, by entering the CSV in the section “ Comparison of documents with CSV ”.
Use the Secure Verification Code (CSV) that appears in the certificate.
The copies of the certificates will have the same validity and will have the same effects as the certificates themselves, as their content, authenticity and validity can be checked by means of the Secure Verification Code (CSV).
The request for tax certificates through this electronic headquarters of the Tax Agency will be carried out in the following route, using the procedures associated with each type of certificate:
The request for tax certificates from the electronic headquarters of the Tax Agency requires the identification of the applicant through some advanced electronic signature system (electronic certificate or electronic DNI) or some non-advanced electronic signature system such as Cl@ve PIN. It is also possible to request and immediately collect (online) personal income tax certificates without having to have an electronic certificate, electronic DNI or Cl@ve by identifying yourself with the reference number previously provided by the Tax Agency.
The request for tax certificates using any of the electronic signature systems mentioned in the previous paragraph implies, in general, that these will be generated immediately.
In the event that the certificate cannot be delivered immediately, it can be collected, once processed, by identifying yourself with an electronic certificate, electronic DNI or Cl@ve PIN through option "Consultation of issued certificates" or through “My files” by accessing the “Personal area” of the AEAT electronic headquarters.
Furthermore, to request tax certificates online through the electronic headquarters of the Tax Agency, you can act represented by a representative or social collaborator.
You can obtain more information regarding the forms of access to carry out electronic procedures by clicking on the “ Digital assistance ” icon on the electronic headquarters of the Tax Agency.
Using the appointment service , you can request the tax certificate directly at an Administration or Delegation of the Tax Agency.
You must submit form 01- "Request for Certificates", except for the certificate of contractors and subcontractors, in which form 01C- "Request for Certificate of Contractors and Subcontractors" is used.
Remember that to apply online for the Personal Income Tax Certificate it is not necessary to have an advanced electronic signature or Cl@ve PIN, since you will be able to identify yourself through the reference.
You can request an appointment by accessing the “ Appointment ” section located on the home page of the Tax Agency's electronic headquarters.
In the case of requests made online with an advanced electronic signature or Cl@ve PIN, the certification will be obtained directly at the Electronic Office.
In the rest of the cases, the certificate will be sent to the Unique Enabled Electronic Address (DEHú) and will be available at the electronic headquarters of the Tax Agency.
Furthermore, if the applicant is not required to have an electronic relationship, the certificate will be sent by postal mail according to the following priority: To the address indicated for this purpose in the application (in the case of applications submitted to an AEAT Administration).
To the address provided for this purpose in the application (in the case of applications filed with a Tax Agency Local Office)
To the address filled in for notifications purposes on forms 030, 036 or 037.
To the tax address.
Tax certificates are informative and you cannot file any appeal against them. But you can express your disagreement with any of the data that is part of its content within a period of ten days, by writing in which you request the modification of the certification, addressed to the body that issued it. You must attach the evidence that you deem appropriate to prove your request.
Unless the specific regulations of the tax certificate establish otherwise, the tax certificates will be valid for 12 months from the date of their issuance as long as there are no changes in the circumstances determining their content, when it refers to periodic obligations, or for three months, when it refers to non-periodic obligations.