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Tax certificates. Issue of tax certificates. VAT Taxpayer Status

General Details


Tax certificates. Issue of tax certificates. VAT Taxpayer Status

Procedure type





Issue of documents accrediting facts relating to the tax situation of a taxpayer.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation


Offices of the Tax Agency


Submit Form 01

Process/service phases

Start: Tax certificates shall be issued at the request of the taxpayer to whom the certificate refers or at the request of an administrative body or of any other body person or entity interested in the certificate, provided that this request is provided for in a law or has the prior consent of the taxpayer.

Procedure: Unless otherwise established, the lack of issuance of the certificate will not determine whether it is issued positively. Positive certifications are those in which all the circumstances, obligations or requirements required by the certificate's regulatory framework are met, and negative, if not.

End: Certificate issue. Once issued, the taxpayer may express their disagreement with any of the data that forms part of its content within the period of 10 days, counted from the day following receipt, by means of a letter requesting the modification of the certificate, addressed to the body that it has been issued, to which the test elements deemed appropriate will be attached to accredit your application. If the body that issued the certificate has incorrect estimated the certificate issued, it will issue a new one within 10 days. If it is not deemed appropriate to issue a new certificate, it will inform the taxpayer of the reasons on which it is based.


Electronic processing

Resolution deadline

20 Business day (s)

Resolution body

State Revenue Office


No appeal or claim is lodged. However, against the content of the certificate, a written disagreement is admitted within 10 days of requesting the modification.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations

  • Act 58/2003 of 17 December,

    Tax General. Article 117. (Official State Gazette 18-diciembre-2003)

  • Royal Decree 1065/2007, of 27 July,

    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 (Official State Gazette 5-septiembre-2007)