Obtaining tax certificates for third persons. Stay up to date with tax obligations
General Details
Denomination
Obtaining tax certificates for third persons. Stay up to date with tax obligations
Procedure type
Certificates
Subject
Taxes
Purpose
Provide directly, telematically and immediately to Public Administrations, tax certificates of third parties that they require for the processing of administrative procedures within their jurisdiction, provided that said direct transfer of tax information has the prior consent of the taxpayer or is provided for in a law.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematic
Phases of the procedure/service
Start: Completion of the online application and electronic submission.
Procedure: Cross-checking of the application data with the AEAT database. Official intervention only in cases in which the issuance of the certificate through automated administrative action is not possible.
End: Issuance of the telematic certificate, through automated action when possible or deferred if immediate issuance is not possible. Once the certificate is 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 receipt, by writing in which he/she requests the modification of the certificate, to which the evidence deemed appropriate to prove your request will be attached. If the issued certificate is deemed incorrect, a new one will be issued within 10 days. If it is not considered appropriate to issue a new certificate, the taxpayer will be notified stating the reasons underlying it.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate
Interactivity level
Level 5: Proactive
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. (BOE 18-diciembre-2003)
-
Ley 24/2005, de 18 de noviembre,
de reformas para el impulso a la productividad. (BOE 19-noviembre-2005)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)
- Orden de 18 de noviembre de 1999 por la que se regula el suministro de información tributaria a las Administraciones Públicas para el desarrollo de sus funciones, así como los supuestos contemplados en el artículo 113.1 de la Ley General Tributaria. (BOE 30-noviembre-1999),
-
Ley 40/2015, de 1 de octubre,
de Régimen Jurídico del Sector Público (BOE 02-10-2015).