Tax certificates. Issue of tax certificates. Non-resident income. Form 296. Income declared for a recipient.

Denomination

Tax certificates. Issue of tax certificates. Non-resident income. Form 296. Income declared for a recipient.

Procedure type

Taxation

Subject

Taxes

Purpose

Issuance of documents proving facts relating to the tax situation of a taxpayer.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

AEAT offices

Online

Documentation

Submit Form 01

Phases of the procedure/service

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 any other interested person or entity that requires the certificate, provided that said request is provided for in a law or has the prior consent of the taxpayer. Unless otherwise established, the failure to issue the certificate shall not determine that it is understood to have been issued with a positive character. 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 ....

End: Issuance of the certificate. Once issued, the taxpayer may express his disagreement with any of the data that form part of its content within a period of 10 days, counting from the day after receipt, by means of a written request for modification of the certificate, addressed to the body that issued it, to which he will attach the evidence he deems appropriate to support his request. If the body that issued the certificate considers the certificate issued to be incorrect, it will issue a new one within 10 days. If it is not considered appropriate to issue a new certificate, it will notify the taxpayer, stating the reasons on which it is based.

Procedure: Unless otherwise stated, the failure to issue the certificate will not determine whether it is deemed to have been issued with a positive character. 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 are understood to be those in which the opposite is true.

End: issuance of the certificate. Once issued, the taxpayer may express his disagreement with any of the data that form part of its content within a period of 10 days, counting from the day after receipt, by means of a written request for modification of the certificate, addressed to the body that issued it, to which he will attach the evidence he deems appropriate to support his request. If the body that issued the certificate considers the certificate issued to be incorrect, it will issue a new one within 10 days. If it is not considered appropriate to issue a new certificate, it will notify the taxpayer, stating the reasons on which it is based.

Forms

Electronic processing

Resolution deadline

20 business day/s

Resolution body

State Revenue Office

Resources

No appeal or claim may be filed. However, a written objection to the content of the certificate may be lodged within 10 days of requesting the modification.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing