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Administrative Procedures
General Information
- Name
-
Obtaining tax certificates for third persons. Business activities tax.
- Type of procedure/service
- Certificates
- Subject
- Taxes
- SIA code
- 200307
- Description
-
Provide Public Authorities with tax certificates of third parties that they may need in order to process the administrative procedures that fall within their remit in a direct, electronic and immediate manner, provided that this direct transfer of tax information has the taxpayer's prior consent or is established by law.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Administration
- Documents
-
- Online completion of the request
- Deadline for resolution
-
None
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- 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 24/2005, de 18 de noviembre, de reformas para el impulso a la productividad. Disposición adicional 3ª. (BOE 19-noviembre-2005)
- Place of submission
-
- Online
- Stages of procedure
-
- Start: Online completion of the request
- Procedure: Cross-checking the data in the application with the AEAT database.
- Completion: Issue of the online certificate by automated procedures. Once the certificate has been issued, the party liable for the tax payment may express its disagreement with any of the data therein within a period of ten days from the day following its receipt, in writing requesting the certificate be modified, and addressed to the body that issued it, attaching the proof that it deems appropriate to certify the request. If the certificate issued is deemed to be incorrect, a new one will be issued within 10 days. If the issuing of a new certificate is not found to be appropriate, the party liable for the tax payment will be notified with an explanation of the reasons underpinning this decision.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Digital certificate
- Integrado en Clave
- $Resources:labelNoProcede;
- 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 5: Proactive
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Page update date:18/07/2023
