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A certification or tax certificate is the document issued by the Tax Administration that certifies facts related to the tax situation of a liable taxpayer.
Tax certificates can accredit, among other things, the submission of tax returns and self-assessments and the communication of data or of specific details contained in them, census status, whether tax obligations are up-to-date and the existence or absence of unpaid debts or fines that appear in the databases of the Administration of the Tax Agency.
The facts or data to be certified will refer exclusively to the liable taxpayer who the tax certificate refers to. The certificate shall not include nor refer to any details relative to third parties.
No data related to tax debts shall be certified for which the right of the Administration may have prescribed to determine the payable tax through the appropriate settlement.
No certificate will be issued either on the fulfilment of tax debts for as long as the voluntary deadline for its fulfilment has not prescribed.
Tax certificates will contain, at least, the following data and circumstances:
- Name and surnames or trade name or complete denomination, tax identification code and tax address of the liable taxpayer.
- The circumstances, obligations or requirements that must be certified.
- The nonexistence of the information that is requested on the data bases of the Tax Administration or the inappropriateness of supplying this information, when this can not be certified.
- Place, date and signature of the competent organ for its issue and the safe verification code.
In general, in the case of tax clearance certificates or certificates for contractors and subcontractors, the result of the tax certificates shall be one of the following:
- Positive if it is determined that tax obligations are up-to-date.
- The certificate is denied due to debts held by the applicant.
- The certificate is denied due to the applicant failing to submit tax returns.
- The certificate is denied due to the two previous reasons.
The content, authenticity and validity of the tax certificate can be checked at the Tax Agency's electronic headquarters, on the following route:
- Direct access
- Comparison of electronic documents
Use the Secure Verification Code (CSV) that appears in the certificate.
The copies of the certificates will have the same validity and will have the same effects as the certificates themselves, as their content, authenticity and validity can be checked by means of the Secure Verification Code (CSV).
The application for tax certificates through this Tax Agency electronic office can be made using the following route, using the procedures associated with each type of certificate:
- Direct access
- Tax certificates
In general, the application for tax certificates from the Tax Agency's electronic office has required the identification of the applicant by means of an advanced electronic signature system (electronic certificate or electronic ID).However, more and more certificates can also be requested with a non-advanced electronic signature system, for example with a Cl@ve PIN.It is also possible to request and collect income tax certificates immediately (online) without the need for an electronic certificate, by providing the details requested and a mobile phone number to which the Tax Agency will send you an SMS with the Secure Verification Code (CSV).With this CSV you will be able to download and print the income tax certificate.
Requesting tax certificates using any of the electronic signature systems mentioned in the previous paragraph generally implies that they will be generated immediately, meaning that if the result of the certificate is positive, it can be downloaded immediately.
If you wish to retrieve certificates already issued, you must use the option "Consultation of issued certificates".
Also, without the need for an advanced electronic signature or Cl@ve PIN, you can request the following tax certificates through the Tax Agency's electronic office:
- Income Tax Certificates
You must enter the details requested in each specific case and, once the certificate has been issued, it will be sent to the address given for notification purposes/tax address, or to your e-mail address if you have subscribed to the electronic notification service in the authorised e-mail address.
In addition, to apply for tax certificates online through the Tax Agency's electronic office, you can act represented by a proxy or social collaborator.
You can request and collect income tax certificates immediately without having to go to the Tax Agency offices.
These are the steps to obtain the certificate with the access type "Other identification systems":
- Enter the NIF
If you were a tax filer in the tax year for which the certificate is requested, you must provide the value in the box indicated for each year.Example:if you request a certificate from IRPF 2011 you must provide the amount in box 620 of your declaration of IRPF 2011.If the value of the corresponding box is zero, you will be asked for a code of the bank account in which you are the account holder.
If you did NOT file a return, leave the value of the box empty.Instead, you will subsequently be asked for a code of the bank account in which you are listed as the account holder.
In either case, validate the application.
- Then enter a mobile phone number.Validate the application.
- The Tax Agency will send you a SMS with the number (the Secure Verification Code - CSV) of the IRPF certificate to this mobile phone.
- Once the application has been confirmed, you will be presented with a screen with the application details and a box to enter the CSV that you have just received on your mobile phone.By typing CSV and ticking the box "Consult Certification" you can download / print the certificate from IRPF.
Using the appointment service, you can apply for the tax certificate directly at the Tax Agency Administration or Delegation that corresponds to your tax address.You must submit form 01- "Application for Certificates", except for the certificate of contractors and subcontractors, where form 01C- "Application for Certificate of Contractors and Subcontractors" is used.
Remember that it is not necessary to have an advanced electronic signature or Cl@ve PIN to apply online for certain tax certificates:
- Contractors and sub-contractors
- Income Tax Certificates
- Intra-Community Operator Certificate
The competent organ of the tributary administration will have to issue the certificate within 20 days, except when the tax certificate regulations specify a different deadline.For example, in the case of contractors' and subcontractors' certificates, the deadline is 3 to 5 working days.
The tax certificate will be sent to the person requesting it attending to the following precedence:
To the address provided for this purpose in the application (in the case of applications filed with a Tax Agency Local Office)
A la dirección electrónica del solicitante si se hubiese suscrito al servicio de notificaciones electrónicas en Dirección Electrónica Habilitada.
To the address given for notification purposes on forms 030, 036 or 037.
To the tax address.
In the case of applications made online with an advanced electronic signature or Cl@ve PIN, the certification will be obtained directly from this electronic office.
Tax certificates are for information purposes and you cannot appeal against them.However, you can express your disagreement with any of the information that forms part of its content within ten days, by writing to the body that issued it, requesting the modification of the certificate.You will need to attach any evidence you deem appropriate to support your application.
Except when the specific tax certificate regulations lay down something different, tax certificates will have a validity of 12 months from their issuing date for as long as no modifications of the key circumstances of their content take place, when they relate to periodic duties, or of three months, when they relate to non-periodic duties.