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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 verified through the "Notifications and Verification of documents" service located on the homepage of the Tax Agency's E-Office, entering the CSV in the section "Document check 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 application for tax certificates through this Tax Agency's E-Office will be carried out on the following route, using the procedures associated with each type of certificate:
The application for tax certificates from the Tax Agency's E-Office requires the applicant to be identified using an advanced electronic signature system (electronic certificate or electronic DNI) or an advanced electronic signature system such as the Cl@ve PIN. It is also possible to request and collect Personal Income Tax certificates immediately (online) without the need for an electronic certificate, electronic DNI or Cl@ve, identifying yourself with the reference number previously provided by the Tax Agency.
The request for tax certificates using one of the electronic signature systems mentioned in the previous paragraph generally implies that these will be generated immediately.
If the certificate cannot be delivered immediately, it can be collected, once processed, identifying itself with a certificate electronic, electronic DNI or Cl@ve PIN, through the option "View certificates issued" or through "My files "accessing the" Personal Area "of the Tax Agency's E-Office.
In addition, to request tax certificates online through the Tax Agency's E-Office, you can act as a proxy or social collaborator.
You can obtain more information on the access methods to carry out the electronic procedures by clicking on the "Digital assistance" icon of the Tax Agency's e-Office.
Using the appointment service, you can request the tax certificate directly from a Tax Agency Administration or Delegation.
You must submit form 01-"Request for Certificates," except for the certificate of contractors and subcontractors, in which form 01C is used-"Application for the Certificate of Contractors and Subcontractors."
Remember that for the online application of the Personal Income Tax Certificate, you do not need to have an advanced electronic signature or Cl@ve PIN, since you can identify yourself through the reference.
You can request an appointment by going to the "Appointment" section on the homepage of the Tax Agency's E-Office.
In the case of applications made online with an advanced electronic signature or Cl@ve PIN, the certificate will be obtained directly from the E-Office.
In all other cases, the certificate will be sent to the Single Authorised Electronic Address (DEHú) and will be available at the Tax Agency's E-Office.
In addition, if the applicant is not obliged to electronically, the certificate will be sent by post, taking into account the following priority: to the address indicated for this purpose in the application (in the case of applications filed in a Tax Agency 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 details that are part of its content within ten days, by writing requesting the modification of the certificate, addressed to the body that issued it. You must attach the test elements you deem appropriate to prove your application.
Unless the specific tax certificate regulations establish otherwise, the tax certificates will be valid for 12 months from the date of issue of the document until changes are made to the determining circumstances of its content, when it concerns periodic obligations or for three months, when it concerns non-periodic obligations.