Updated: 17/01/22
The certificate of tax obligations means being up to date with tax obligations and is an essential requirement to carry out the simplest procedures in a company. Read on if you want to know in detail what the tax obligations certificate is and the requirements to obtain it.
The certificate of tax obligations is a document that accredits a specific tax situation on the part of a company, entity or legal entity; the issuing authority is the Tax Agency. This document is only valid for the first 12 months from the date of issue in the case of periodic bonds; in the case of non-periodic bonds, the validity is even shorter, only 3 months from the time of issue.
This certificate is informative in nature and cannot be appealed by the addressee, unless an error has been made that can be demonstrated with data and evidence by the applicant. These errors are usually transcription errors or errors when entering the details of the natural person or company.
Requirements for obtaining a tax clearance certificate
For obtain the tax obligations certificate you must be registered in the Census of Businessmen, Professionals and Withholders, in the case of taxpayers you must be registered in the Tax on Economic Activities (Impuesto sobre Actividades Económicas). In addition, you will have to submit the self-assessments for Personal Income Tax, Corporation Tax or, failing that, submit the self-assessments for Non-Resident Income Tax.
These self-assessments must include an annual summary or, failing that, a recapitulative declaration of the transactions included in the Value Added Tax return may be filed. The company is subject to local tax laws, so you will have to file the self-assessments and declarations corresponding to the taxes of the locality to which the company or entity belongs.
It is essential that you have not incurred in tax fraud or penalties in the enforcement period in order to obtain the certificate of tax obligations. The tax administration that issues the document will block those entities that have debts or penalties from obtaining it, although it does not take into account those that have been deferred, paid in instalments or suspended.
The Tax Administration will check that the applicant has no current or pending offences against the Treasury, this only applies to those actions that have been corroborated by a conviction.
How to obtain the certificate of tax obligations?
Once you have submitted the above-mentioned documents, the Tax Agency will open a period in which it will study the application and issue a response stating whether or not the applicant is up to date with their tax obligations.
Obtaining the certificate of tax obligations implies being in accordance with Law 58/2003 of 17 December, which regulates in articles 93 and 94 the provision of information provided to the Tax Agency.
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