Obtaining tax certificates of third parties. Stay up to date with tax obligations.

General Data


Obtaining tax certificates of third parties. Stay up to date with tax obligations.

Type of procedure





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 advance consent or is established by law.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Administration

Place of presentation

  • Online

Procedure/service stages

  • Start: Completing the online application and electronic sending.

  • Processing: Cross-checking the data in the application with the AEAT database. A civil servant will only intervene in those cases where the certificate cannot be issued through automated administrative means.

  • End: Issuing the electronic certificate by automated means where possible or in a deferred manner in the event it cannot be issued immediately.
    Once the certificate is 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 behind this decision.

Resolution deadline


Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Electronic certificate

Interactivity level

Level 5: Proactive


Normativa Básica

Ley 40/1998, de 9 de diciembre, del Impuesto sobre la Renta de las Personas Físicas y otras normas tributarias. Disposición adicional 4ª (BOE 10-diciembre-1998).

LEY 58/2003, de 17 de diciembre, General Tributaria. (BOE 18-diciembre-2003)

LEY 24/2005, de 18 de noviembre, de reformas para el impulso a la productividad. (BOE 19-noviembre-2005)

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. (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 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 02-10-2015).

Ley 40/2015, de 1 de octubre, de Régimen Jurídico del Sector Público (BOE 02-10-2015).