Consultation of issued certificates
Consultation of issued certificates.
Type of procedure
Centralise the collection of tax certificates.
General information on the procedure
Applicant:Citizen - Company
Place of presentation
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.
20 Working day(s)
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
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Basic RegulationsLaw 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)