Initial step. 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.Unless established otherwise, failure to issue the certificate shall not be taken to mean that it is issued with a positive character. Positive certificates are understood to be those in which all the circumstances, obligations or requirements established by the regulations governing the certificate are stated as being fulfilled, while negative certificates are the opposite.
End. Issue of the certificate. Once issued, the party liable for the tax payment may express its disagreement with any of the data that forms part of its content within a period of ten days from the day following its receipt, in writing, requesting modification of the certificate, and addressed to the body that issued it, attaching the proof that it deems appropriate to certify the request.