3.1.1. Information available

1. Be up to date with compliance with tax obligations

   • For contracting with Public Administrations.

   • For authorization of transportation licenses.

   • For the granting of public aid and subsidies.

   • For residence and work permits for foreigners.

   • Generic (purpose other than the 4 above)

   The purpose of this information is to certify whether a person or entity is up to date with its tax obligations in accordance with the provisions of article 74 of the General Regulations of the actions and the tax management and inspection procedures and the development of common standards for tax application procedures , approved by Royal Decree 1065/2007, of July 27 (BOE of September 5). On the other hand, in each type of certificate of being up to date, other circumstances are verified according to the specific regulations governing the administrative procedure for which the information is required.

   This will indicate the positive or negative nature of the certificate. The negative certificates will indicate the reason or reasons for non-compliance:

   • Failure to submit a self-assessment or declaration that the taxpayer was required to submit in the last twelve months preceding the two months immediately preceding the date of application.

   • Maintenance of debts or tax sanctions in the executive period with the Tax Agency without these being deferred, divided or suspended.

   • Not being registered in the census of businessmen, professionals or withholders, in the case of persons or entities required to be in said census and not being registered in the Tax on Economic Activities, in the case of taxable persons not exempt from the tax.

   • Other causes.

2. Income level. Personal Income Tax

   • General income level.

   • Income level for scholarships.

   • Income level for social benefits.

   • Income data to determine farmer status.

   • Basic Emancipation Income.

   These supplies follow the following criteria:

   1. If the taxpayer submits a personal income tax return (Form 100), certain items of the return are provided. When there is a discrepancy between the declared data and those held by the Tax Agency, the latter will be provided.

   2. If the taxpayer has not submitted a declaration and is not required to submit it, certain income imputations held by the Tax Administration are provided.

   3. If the taxpayer has not submitted a personal income tax return, and according to the tax data available in an automated manner, is obliged to submit it, no data is provided, not even imputation data.

   4. You can request personal income tax information for the last 5 years.

   5. As a general rule, it should be taken into account that, if the declaration is made jointly, the data provided refers to all members of the family unit. However, when the supply is of imputations, individual data is always provided.

   6. This provision of information is intended only with respect to natural persons.

3. Income level. Exempt public pensions

   This supply provides the amounts of public pensions, both from the Social Security regime and the Passive Classes regime, as well as other public benefits that are exempt in accordance with letters f), g), h) and e) of the article. 7 of Law 35/2006, on Personal Income Tax, in order to complete the data that serves as an indicator of a person's income, since exempt income is not declared by the taxpayer himself in his personal income tax return. You can request information for the last 5 exercises. This provision of information is intended only with respect to natural persons.

4. Economic Activities Tax

   It facilitates the list of economic activities, up to a maximum of ten, including exempt activities and not subject to the Tax, carried out by a taxpayer until the current fiscal year. Among these activities, those in which the taxpayer has been absent in said year are facilitated, where applicable. The activities are shown ordered by heading. All of this according to the information from the Census of Economic Activities of the State Tax Administration Agency.

5. Identification details

   • Identification of individuals, corporate persons and entities with no legal personality.

     Provides the name and surname of natural persons or the company name for legal persons or entities without legal personality, as well as the tax domicile of all of them.

   • Identification of participants in communities of property and civil societies.

     It facilitates, based on the NIF of a community of property or civil society, the identification of its partners or participants, as well as the percentage of participation in said community or society.