Obtaining tax certificates for third persons. Personal Income Tax.
General Details
Denomination
Obtaining tax certificates for third persons. Personal Income Tax.
Procedure type
Certificates
Subject
Taxes
Purpose
Provide, directly, electronically and immediately, to Public Administrations, tax certificates from third parties that they require for the processing of administrative procedures under their jurisdiction, provided that said direct transfer of tax information has the prior consent of the taxpayer or is provided for by law.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Administration
Place for presentation
Telematic
Documentation
Completing the online application.
Phases of the procedure/service
Start: Completing the application online and submitting it electronically.
Procedure: Cross-checking application data with the AEAT database.
End: Issuance of the electronic certificate, through automated action. Once the certificate has been issued, the taxpayer may express his disagreement with any of the data that form part of its content within a period of 10 days, counting from the day after receipt, by means of a written request for the modification of the certificate, to which he will attach the evidence he deems appropriate to support his request. If the certificate issued is deemed to be 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 of the reasons for doing so.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic certificate
Level of interactivity
Level 5: Proactive
Regulations
Basic Regulations
-
Ley 24/2005, de 18 de noviembre,
de reformas para el impulso a la productividad. Disposición adicional 3ª. (BOE 19-noviembre-2005)
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. Artículo 95.2. (BOE 18-diciembre-2003)
-
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. Artículo 71.3. (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).
Processing regulations
Resolución de la Dirección General de la Agencia Estatal de Administración Tributaria de 29 de diciembre de 2010, por la que se aprueban aplicaciones informáticas para actuación administrativa automatizada.