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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

Electronic processing

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)