FAQs

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 “ Notifications and Document Comparison” service located on the home page of the Tax Agency's electronic headquarters, by entering the CSV in the “ Document Comparison with CSV ” section.

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 office of the Tax Agency will be carried out in the following route, using the procedures associated with each type of certificate:

• Direct access

• Tax certificates

Requesting tax certificates from the Tax Agency's electronic office requires the identification of the applicant using an advanced electronic signature system (electronic certificate or electronic ID) or a non-advanced electronic signature system such as Cl@ve PIN. It is also possible to request and collect income tax certificates immediately (online) without needing an electronic certificate, electronic ID 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 generally implies that they will be generated immediately.

If 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 the option "Consultation of issued certificates" or through "My files" by accessing the "Personal area" of the AEAT electronic headquarters.

In addition, to request tax certificates online through the electronic headquarters of the Tax Agency, you can act represented by an attorney or social collaborator.

You can obtain more information regarding the access methods to carry out electronic procedures by clicking on the “ Digital Assistance ” icon on the Tax Agency's electronic headquarters.

In person, by coming to our offices. It is recommended to make an appointment to avoid waiting by using the Assistance and Appointment service. You can request the tax certificate directly from an Administration or Delegation of the Tax Agency.

You must submit form 01- "Certificate Request", except for the certificate of contractors and subcontractors, in which form 01C- "Contractor and Subcontractor Certificate Request" is used.

Remember that to apply for the Personal Income Tax Certificate online, 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 “Assistance and Appointment” section located on the home page of the Tax Agency's electronic headquarters.

In the case of applications made online with an advanced electronic signature or Cl@ve PIN, the certification will be obtained directly from the Electronic Office.

In all other cases, the certificate will be sent to the Single Authorized Electronic Address (DEHú) and will be available at the electronic headquarters of the Tax Agency.

In addition, if the applicant is not required to have an electronic relationship, the certificate will be sent by post according to the following order of priority: To the address provided for this purpose in the application (in the case of applications filed with a Tax Agency Local Office)

1. To the address provided for this purpose in the application (in the case of applications filed with a Tax Agency Local Office)

2. To the address provided for notification purposes in forms 030 and 036.

3. To the tax address.

Tax certificates are for informational purposes only and you cannot appeal them. However, you may express your disagreement with any of the data that forms part of its content within ten days, by means of a written request for modification of the certification, addressed to the body that issued it. You must attach any evidence you deem appropriate to support your application.

Unless the specific regulations of the tax certificate establish otherwise, tax certificates will be valid for 12 months from the date of issue as long as there are no changes in the circumstances determining their content, when they refer to periodic obligations, or for three months, when they refer to non-periodic obligations.