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 the income made is issued. A tax certificate will be understood as the document issued by the Tax Administration that certifies facts related 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

Certificate request

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: The competent body of the Tax Administration must issue the certificate within a period of 20 days, unless a different deadline 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 address of the taxpayer or his representative. Unless otherwise established, the failure to issue a certificate on time will not determine that it is deemed to have been issued positively. Positive certifications are understood to be those in which all the circumstances, obligations or requirements required by the regulations governing the certificate have been met, and negative certifications otherwise.

End: issuance of the certificate. Once issued, the taxpayer may express his/her disagreement with any of the data that is part of its content within a period of 10 days, counted from the day following its receipt, by writing in which he/she requests the modification of the certificate, addressed to the body that issued it, to which the evidence deemed appropriate to prove your request will be attached. 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. If it does not consider it 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

Against the content of the certificate, a written statement of disagreement is only accepted within the 10-day period for which the modification is requested.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing