The document indicates if the tax obligations are met or if there are debts
Being up to date with payments with the Treasury is a mandatory requirement for any taxpayer. To know if you are up to date with your tax obligations or if, on the contrary, you have debts, the Tax Agency makes available a certificate to clear up any doubts, in accordance with article 74 of Royal Decree 1065/2007, of 27 July, approving the General Regulations for the actions and procedures of tax management and inspection and development of the common rules of tax application procedures.
In this way we will be able to obtain a document that certifies and demonstrates that we do not have any pending economic procedures such as, for example, the payment of taxes or the presentation of the Income Tax return. With this document you can also check if we have debts or economic sanctions by the Treasury.
Documents can be found that certify, among other circumstances, the presentation of declarations, self-assessments and data communications, the census situation, compliance with tax obligations and the existence or non-existence of debts or pending payment penalties, which are recorded in the databases. data from the Tax Administration. Although not all types of information can be certified, since there are exceptions such as data referring to tax obligations in respect of which the Administration’s right to determine the tax debt through the appropriate settlement has expired.
The result
The result of this certificate can be positive or negative. If it is positive, it means that the taxpayer is up to date with tax obligations. While if the result is negative, the certificate will be denied. This may be due to different reasons, such as, for example, being denied due to doubts by the applicant, due to failure to file Income Tax returns by the applicant, or for both reasons.
To verify the authenticity of the documents, they present a Secure Verification Code (CSV). Copies of the certificates are also valid, as the content, authenticity and validity of the copies can be checked using the CSV.
where to get
To obtain the certificate online, it is necessary to have an electronic identification certificate, an electronic DNI or Cl@ve PIN. Although it can also be obtained in person at the Delegations and Administrations of the Tax Agency. To go to any office you must request an appointment through the telephone numbers 901 20 03 51 or 912 90 13 40 or you can also make it through the
Web page.