3.2.1. Information available

1. Certificates on compliance with tax obligations

   • For contracting with Public Administrations

   • For authorization of transport licenses

   • For granting 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 their tax obligations in accordance with the provisions of article 74 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27 (BOE of September 5). Furthermore, for 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. Negative certificates shall 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 prior to the date of application

   • Maintaining tax debts or penalties in the enforcement period with the Tax Agency without them being deferred, divided into installments or suspended

   • Tax crime, having pending civil liabilities arising from crimes against the Public Treasury declared by final judgment

   • Not being registered in the census of entrepreneurs, professionals or withholding agents, when it concerns persons or entities required to be in said census and not being registered in the Tax on Economic Activities, when it concerns taxpayers not exempt from the tax.

   • Other causes.

2. Income level. Personal Income Tax Certificate

   Provides a summary of the personal income tax return filed by the taxpayer (for the year requested), including most of the boxes in the return that are relevant to determining their income level. From the 2020 financial year, all declared boxes will be provided.

   When a taxpayer chooses to file their tax return jointly with the rest of the members of their family unit, the income of all of them is provided, differentiating, as far as possible, the income corresponding to each member of the family unit. From 2020, income will be provided individually for each member of the family unit.

   Where there are discrepancies between the data declared and the data verified by the Administration, the latter shall be certified.

   When requesting an IRPF certificate from a taxpayer who has not filed a return and is not required to do so, certain income imputations held by the Tax Authority are certified.

   If the taxpayer has not filed an income tax return and, according to the tax data available automatically, is required to do so, no data is provided, not even imputation data.

   This certificate is only applicable to natural persons.

3. Certificate of Economic Activities

   It provides a list of economic activities, including exempt activities and those not subject to the Tax on Economic Activities, carried out by a taxpayer during the requested fiscal year, and the last 4 fiscal years may be requested. Where applicable, the activities in which the taxpayer ceased to participate in the requested fiscal year are also provided. All of this is in accordance with information from the Census of Economic Activities of the State Tax Administration Agency.