Certificates. Issue of certificates of succession of activity

Denomination

Certificates. Issue of certificates of succession of activity

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure by which a certificate of debts, sanctions and tax responsibilities is issued in favor of whoever intends to acquire ownership of operations and economic activities, with the purpose of limiting joint liability for tax obligations prior to the acquisition to which the article 42.1.c) of Law 58/2003, of December 17, General Tax.

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

Initiation. Application for a certificate by which you intend to acquire ownership of farms and economic activities, with prior approval from the current owner. The certifications will not be effective, whatever their content, if the date of submission of the application for their issuance is later than the date of acquisition of the holding or economic activity in question.

Processing and termination. The Tax Administration must issue said certification within three months of the request. In such case, the responsibility of the acquirer will be limited to the debts, sanctions and responsibilities contained therein. If the certification is issued without mentioning debts, sanctions or responsibilities or is not provided within the stated period, the applicant will be exempt from the liability referred to in said article. The exemption or limitation of liability derived from these certifications will only be effective with respect to debts for whose settlement the Administration from which certification is requested is competent.

Forms

Electronic processing

Resolution deadline

3 months

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