Consultation of issued certificates

Denomination

Query issued certificates.

Procedure type

Taxation

Subject

Taxes

Purpose

Centralize the collection of tax certificates.

Responsible body

State Revenue Office

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 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.

Procedure: verification of facts relating 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 10 days from the day after receipt, by means of a written request addressed to the issuing body, attaching any evidence he deems appropriate. If the body that issued the certificate considers the certificate issued to be incorrect, it will issue a new one within 10 days. Otherwise, it will be communicated to the taxpayer with reasons.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing