Consultation of issued certificates
General Details
Denomination
Consultation of issued certificates.
Procedure type
Taxation
Subject
Taxes
Purpose
Centralize the collection of tax certificates.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
AEAT Offices
Documentation
Collection of tax certificates
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: verification of facts related to the tax situation of a taxpayer.
End: issuance of the certificate.
Forms
Resolution deadline
20 Business day/s
Resolution body
State Revenue Office
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 writing to the issuing body, attaching the evidence he deems appropriate. 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. In other cases, it will be communicated with reasons to the taxpayer.
Information linked to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Ley 58/2003, de 17 de diciembre,General Tributaria Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (18-diciembre-2003)