PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Certificate request

20 Working day(s)

• Tax Agency

• The content of the certificate can only be contested via a letter of disagreement within a period of ten days requesting modification of the certificate.

• Real Decreto 939/2005, de 29 de julio, por el que se aprueba el Reglamento General de Recaudación. Artículo 41. (BOE 2-septiembre-2005)
• Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de actuaciones y 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)
• Resolución de 22 de enero de 2013, de la Presidencia de la Agencia Estatal de Administración Tributaria, sobre organización y atribución de competencias en el área de Recaudación. (BOE 25 - enero - 2013)

• Resolución de 11 de diciembre de 2001, de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se regula la presentación por vía telemática de recursos de reposición y otras solicitudes de carácter tributario. (BOE 28-diciembre-2001)

• Online.
• Tax Agency offices.
• Post offices.
• Other places included in Article 16 of Law 39/2015

• 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: The competent body of the local tax office shall issue the certificate within a period of twenty days, unless a different period has been established in the regulations governing the certificate. The certificate shall be sent to the place indicated for such purpose in the request or, in its absence, to the tax address of the party liable for the tax payment or its representative. Unless established otherwise, failure to issue the certificate within the established time frame 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.

• Tramitación electrónica

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address