Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Certificates. Issue of certificates of succession of activity

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997969
Description

Procedure for issuing a certificate of debt, sanctions and tax liabilities for those intending to acquire the ownership of operations and economic activities, for the purpose of limiting the joint and several liability for the tax payment obligations that exist prior to the acquisition, mentioned in Article 42.1.c) of the General Tax Act 58/2003 of 17 December.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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