Not applicable. However, the taxpayer can object to the content of the certificate in the period of 10 days, beginning the day after receiving it, by writing to the issuing body, attaching the evidence he or she considers to be appropriate. If the body that issued the certificate considers it to be incorrect, it will proceed to issue a new certificate within a period of ten days. Otherwise, it will inform the taxpayer of its reasons
Start: Tax certificates will be issued at the request of the party liable for the tax payment to which the certificate refers or at the request of an administrative body or any other interested person or organisation that requires the certificate, provided that the request is envisaged in a law or has the prior consent of the party liable for the tax payment.
Procedure: Verifying facts concerning a taxpayer's tax situation