Tax certificates. Issue of tax certificates. Contractors and sub-contractors.

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

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

Electronic processing

Resolution deadline

3 Business day/s

Resolution body

State Revenue Office

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing