Tax certificates. Issue of tax certificates. Contractors and sub-contractors.
General Details
Denomination
Tax certificates. Issue of tax certificates. Contractors and sub-contractors.
Procedure type
Taxation
Subject
Taxes
Purpose
Issuance of documents accrediting facts related to the tax situation of a taxpayer.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Present Model 01C
Phases of the procedure/service
Start. Tax certificates will be issued at the request of the taxpayer to whom the certificate refers or at the request of an administrative body or any other interested person or entity that requires the certificate, provided that said request is provided for in a law or has prior consent. of the taxpayer. Unless otherwise established, the lack of issuance of the certificate will not determine that it is understood to have been issued positively. Positive certifications are understood to be those in which all the circumstances, obligations or requirements required by the regulations governing the certificate have been met, and negative certifications otherwise.
Termination. Issuance of the certificate. Once issued, the taxpayer may express his/her disagreement with any of the data that is part of its content within a period of 10 days, counted from the day following its receipt, by writing in which he/she requests the modification of the certificate, addressed to the body that issued it, to which the evidence deemed appropriate to prove your request will be attached.
Forms
Resolution deadline
3 Business day/s
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General tributaria. (BOE 18-diciembre-2003). Artículos 117 y 43.1.f.
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (5-septiembre-2007). Arts. 70-75.
- Reglamento General de Recaudación. (BOE 2-septiembre-2005). Art. 126,