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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.
In general, in the case of tax clearance certificates or certificates for contractors and subcontractors, the result of the tax certificates shall 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 "Notificaciones y Cotejo de documentos" located on the home page of the Tax Agency's electronic headquarters, by entering the CSV in the section "Cotejo de documentos con 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 electronic office can be made using the following route, using the procedures associated with each type of certificate:
The application for tax certificates from the Tax Agency's electronic headquarters requires the identification of the applicant by means of an advanced electronic signature system (electronic certificate or electronic ID) or a non-advanced electronic signature system such as the Cl@ve PIN.It is also possible to request and collect income tax certificates immediately (online) without the need for an electronic certificate, electronic ID card 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 it has been processed, by identifying yourself with an electronic certificate, electronic ID or Cl@ve PIN through the option "Consultation of issued certificates" or through "My files" by accessing the "Personal area" of the AEAT e-Office.
In addition, to apply for tax certificates online through the Tax Agency's electronic office, you can act represented by a proxy or social collaborator.
You can obtain more information on how to access the electronic procedures by clicking on the icon "Asistencia digital" at the Tax Agency's electronic headquarters.
Using the appointment service, you can apply for a tax certificate directly at a Tax Agency Administration or Delegation.
You must submit form 01- "Application for Certificates", except for the certificate of contractors and subcontractors, where form 01C- "Application for Certificate of Contractors and Subcontractors" is used.
Remember that it is not necessary to have an advanced electronic signature or Cl@ve PIN to apply for the Personal Income Tax Certificate online, as you will be able to identify yourself using the reference number.
You can request an appointment by accessing the section "Cita previa" 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 E-Office.
In all other cases, the certificate will be sent to the Single Enabled Electronic Address (DEHú) and will be available at the Tax Agency's electronic headquarters.
In addition, if the applicant is not obliged to have an electronic relationship, the certificate will be sent by post 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 given for notification purposes on forms 030, 036 or 037.
To the tax address.
Tax certificates are for information purposes and you cannot appeal against them.However, you can express your disagreement with any of the information that forms part of its content within ten days, by writing to the body that issued it, requesting the modification of the certificate.You will need to attach any evidence you deem appropriate to support your application.
Unless the specific tax certificate regulations establish otherwise, tax certificates shall be valid for 12 months from the date of issue as long as there are no changes to the circumstances determining their content, when they refer to periodic obligations, or for three months when they refer to non-periodic obligations.