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Tax certificates. Issue of tax certificates. Tax residence

General Details

Denomination

Tax certificates. Issue of tax certificates. Tax residence

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

Telematic

AEAT offices

Documentation

Present Model 01

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.

Procedure: Unless otherwise established, the failure to issue the certificate will not determine that it is deemed 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.

End: 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. If the body that issued the certificate considers the certificate issued to be incorrect, it will proceed to issue a new one within 10 days. If it does not consider it appropriate to issue a new certificate, it will notify the taxpayer stating the reasons on which it is based.

Forms

Electronic processing

Resolution deadline

10 working days

Resolution body

State Revenue Office

Resources

The filing of an Appeal or Claim is not appropriate. However, a letter of disagreement is accepted against the content of the certificate within the 10-day period for which the modification is requested.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Law 58/2003, of December 17,

    General tax. Article 117 (BOE December 18, 2003)

  • Royal Decree 1065/2007, of July 27,

    approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. Articles 70 to 75 (BOE 5-September-2007)