Certificates. Issue of certificates of tax payments made - Self-assessments

Denomination

Certificates. Issue of certificates of tax payments made - Self-assessments

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure by which a certificate of income is issued. A tax certificate shall be understood as the document issued by the tax authorities that certifies facts relating to the tax situation of a taxpayer.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Request for certificate

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: The competent body of the tax administration must issue the certificate within 20 days, unless a different period has been set in the regulations governing the certificate. The certificate will be sent to the place indicated for this purpose in the application or, failing that, to the tax domicile of the taxpayer or his representative. Unless otherwise stated, failure to issue a certificate on time will not determine whether it is deemed to have been issued positively. Positive certifications are understood to be those in which all the circumstances, obligations or requirements demanded by the regulations governing the certificate have been met, and negative certifications are understood to be those in which the opposite is true.

End: issuance of the certificate. Once issued, the taxpayer may express his disagreement with any of the data that form part of its content within a period of 10 days, counting from the day after receipt, by means of a written request for modification of the certificate, addressed to the body that issued it, to which he will attach the evidence he deems appropriate to support his request. If the body that issued the certificate considers the certificate issued to be incorrect, it will issue a new one within 10 days. If it is not considered appropriate to issue a new certificate, it will notify the taxpayer, stating the reasons on which it is based.

Forms

Electronic processing

Resolution deadline

20 business day/s

Resolution body

State Revenue Office

Resources

Only a written complaint regarding the content of the certificate will be accepted within the 10-day period by which the modification is requested.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing