Tax certificates.Issue of tax certificates.Self-assessment payments
General data
Designation
Tax certificates.Issue of tax certificates.Self-assessment payments
Type of procedure
Taxation
Subject
Taxes
Object
Issuance of documents accrediting facts relating to the tax situation of a taxpayer.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics
AEAT offices
Documentation
Submit Model 01
Phases of the procedure/service
Home:tax certificates shall be issued at the request of the taxable person to whom the certificate refers or at the request of an administrative body or any other interested person or entity requiring the certificate, provided that such a request is provided for by law or with the prior consent of the taxable person.
Processing:unless otherwise stated, failure to issue the certificate shall not be deemed to be a positive certificate.Positive certifications are understood to be those in which all the circumstances, obligations or requirements demanded by the regulations governing the certificate have been met, and negative certifications in the opposite case.
Termination:issuance of the certificate.Once it has been issued, the taxpayer may express their disagreement with any of the data forming part of its content within a period of 10 days, starting from the day following receipt, by means of a letter requesting the modification of the certificate, addressed to the body that issued it, to which they shall attach the evidence they deem appropriate to accredit their request.If the body that issued the certificate considers that the certificate issued is incorrect, it shall issue a new one within 10 days.If it does not consider it appropriate to issue a new certificate, it shall inform the taxpayer, stating its reasons.
Forms
Resolution deadline
20 Working day(s)
Resolution body
Tax Agency
Resources
No appeal or complaint may be lodged.However, a statement of disagreement with the content of the certificate may be submitted within 10 days requesting the modification.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 58/2003 of 17 December 2003,
General taxation.Article 117 (BOE 18-December-2003)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Articles 70 to 75 (BOE 5-September-2007)