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Consultation of issued certificates

General data

Designation

Consultation of issued certificates.

Type of procedure

Taxation

Subject

Taxes

Object

Centralise the collection of tax certificates.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics

AEAT Offices

Documentation

Collection of tax certificates

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:verification of facts relating to the tax situation of a taxpayer.

Termination:issuance of the certificate.

Forms

Electronic processing

Resolution deadline

20 Working day(s)

Resolution body

Tax Agency

Resources

Not applicable.However, the taxpayer may express his disagreement with the content of the certificate within a period of 10 days from the day following receipt, by means of a letter addressed to the issuing body, attaching any evidence he deems appropriate.If the body that issued the certificate considers that the certificate issued is incorrect, it shall issue a new one within 10 days.Otherwise, it shall inform the taxable person of the reasons for its decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic certificate

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations

Law 58/2003 of 17 December 2003,

General Taxation Royal Decree 1065/2007, of 27 July, 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.(18-December-2003)