3.2.1. Information available

1. Certificates on compliance with tax obligations

   • For contracts with Public Administrations

   • For authorization of transport 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 Regulation of management actions and procedures. tax inspection and 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

   • Fiscal crime, having pending civil liabilities derived from a crime against the Public Treasury declared by a final judgment

   • 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 Certificate

   It provides a summary of the personal income tax return submitted by the taxpayer (for the requested year), with the inclusion of most of the boxes of the return with relevance to determining their income level. Starting in 2020, all declared boxes will be provided.

   When a taxpayer chooses to file their return jointly with the rest of the members of their family unit, the income of all of them is provided, differentiating, to the extent possible, the income that corresponds to each member of the family unit. Starting in 2020, income will be provided individually for each member of the family unit.

   When there are discrepancies between the declared data and the data verified by the Administration, these will be certified.

   When a personal income tax certificate is requested from a taxpayer who has not submitted a declaration and is not required to submit it, certain income imputations held by the Tax Administration are certified.

   If the taxpayer has not submitted an 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.

   This certificate only applies to natural persons.

3. Certificate of Economic Activities

   It facilitates the list of economic activities, including exempt activities and not subject to the Tax on Economic Activities, carried out by a taxpayer during the requested year, being able to request the last 4 years. Activities in which the taxpayer has been withdrawn in the requested year are also provided, where applicable. All of this according to the information from the Census of Economic Activities of the State Tax Administration Agency.