What does it certify?

The issuance of this certificate accredits whether or not the taxpayer is up to date with their tax obligations pursuant to Article 74 of Royal Decree 1065/2007 of 27 July, approving the general regulation of tax management and audit procedures and measures, and implementing the common rules governing tax application procedures.

The outcome of this certificate may be:

• Positive stay up to date with your tax obligations.

• Negative:

  • 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.