Obtaining tax certificates for third persons.Personal Income Tax.
General data
Designation
Obtaining tax certificates for third persons.Personal Income Tax.
Type of procedure
Certificates
Subject
Taxes
Object
To provide directly, telematically and immediately to the Public Administrations, tax certificates of third parties that they require for the processing of administrative procedures within their competence, provided that this direct transfer of tax information has the prior consent of the taxpayer or is provided for in a law.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Administration
Place of presentation
Telematics
Documentation
Completion of the online application form.
Phases of the procedure/service
Home:Completion of the online application form and electronic submission.
Processing:Cross-referencing of the application data with the AEAT database.
Termination:Issue of the telematic certificate, by means of automated action.Once the certificate has been issued, the taxpayer may express his disagreement with any of the data forming part of its content within 10 days, starting from the day following receipt, by means of a written request for the certificate to be modified, attaching the evidence he deems appropriate to accredit his request.If the certificate issued is deemed to be incorrect, a new one shall be issued within 10 days.If it is not considered appropriate to issue a new certificate, the taxpayer shall be notified, stating the reasons for the refusal.
Forms
Resolution deadline
It does not have
Resolution body
Tax Agency
Information linked to e-processing
Identification system
Electronic certificate
Level of interactivity
Level 5:Proactive
Regulations
Processing regulations
Resolution of the Directorate General of the State Tax Administration Agency of 29 December 2010, approving computer applications for automated administrative actions.
Basic Regulations
- Law 24/2005, of 18 November,
of productivity-enhancing reforms.Additional Provision 3. (BOE 19-November-2005)
- Law 58/2003 of 17 December 2003,
General Taxation.Article 95.2.(BOE 18-December-2003)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.Article 71.3.(BOE 5-September-2007)
- ORDER of 18 November 1999 regulating the supply of tax information to the Public Administrations for the development of their functions, as well as the cases contemplated in Article 113.1 of the General Tax Law.(BOE 30-November-1999),
- Law 39/2015, of 1 October,
of the Common Administrative Procedure for Public Administrations (BOE 02-10-2015).
- Law 40/2015, of 1 October,
of the Public Sector Legal Regime (BOE 02-10-2015).
- Law 40/1998 of 9 December 1998,
of Personal Income Tax and other tax regulations.Additional Provision 4 (BOE 10-December-1998).