3.3.1. Information available

• Be up to date with compliance with tax obligations

  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.

  Depending on the purpose for which it is intended, there are the following varieties:

  • To contract with the Public Sector

  • To obtain transport authorizations

  • To obtain public subsidies

  • To obtain work/residence authorizations for foreigners

  • Generic (purpose other than the 4 above)

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

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

  • Tax 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.

• Income level. Personal Income Tax

  1. Personal Income Tax Certificate (Code AEATIR01)

     This web service 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 relevant 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 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.

     The last 5 exercises can be requested.

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

  2. Income level, bases and personal and family minimum (NIVRENTI Code)

     This web service, if the taxpayer submits a personal income tax return, provides a sum that reflects his or her income level, as well as the items of the tax return for the requested year related to bases and minimums, personal and family.

     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.

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

     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.

     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.

     The last 5 exercises can be requested.

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

• Income level. Exempt public pensions (AEATPPE Code)

  The amounts of public pensions are provided, 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 article 7 of the 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. . The last 5 financial years can be requested. This provision of information is intended only for natural persons.

• Tax on Economic Activities (Code IAE10)

  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.

• Tax domicile certificate (DOMFISC Code)

  Provides data on the tax address of the requested taxpayer.

• NIF Validation (VALNIF Code)

  If the NIF is identified, it returns that same NIF along with the correct name and surname or company name.

The entry and exit schemes and the specifications relating to each type of information can be consulted at the following link on the Tax Agency website: Index of web services for information supplies New window .