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Administrative Procedures
General Information
- Name
-
Tax certificates. Issue of tax certificates. VAT taxpayer status
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 997965
- Description
-
Issuance of documents certifying the facts relating to the tax situation of a party liable for a tax payment.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Citizen
- Business
- Documents
-
- Submit Form 01
- Deadline for resolution
-
20 Working day(s)
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Lodging an appeal or claim does not apply here. Nonetheless, a letter of disagreement with the contents of the certificate will be accepted within a period of ten days.
- Basic Regulations
-
- Ley 58/2003, de 17 de diciembre, General tributaria. Artículo 117. (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. Artículos 70 a 75 (BOE 5-septiembre-2007)
- Ley 58/2003, de 17 de diciembre, General tributaria. Artículo 117. (BOE 18-diciembre-2003)
- Place of submission
-
- Online
- AEAT offices
- Stages of procedure
-
- 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.
- Procedure: Unless otherwise established, 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 in 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. 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. If it does not consider it relevant to issue a new certificate it will notify the party liable for the tax payment, explaining the reasons.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Page update date:18/07/2023
