Certificates. Issue of certificates of tax payments made - Self-assessments
General Details
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
General information of the procedure
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
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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Real Decreto 939/2005, de 29 de julio,
por el que se aprueba el Reglamento General de Recaudación. Artículo 41. (BOE 2-septiembre-2005)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de actuaciones y procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Artículos 70 a 75. (BOE 5-septiembre-2007)
-
Resolución de 22 de enero de 2013, de la Presidencia de la Agencia Estatal de Administración Tributaria,
sobre organización y atribución de competencias en el área de Recaudación. (BOE 25 - enero - 2013)
Processing regulations
Resolución de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria,por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)