Comparison of electronic documents.

General Data


Comparison of electronic documents.

Type of procedure





Verification by the citizen of the authenticity and integrity of a document generated by the Tax Agency by comparison between the physical document and that which appears in the Tax Agency's website.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online


Administrative document issued by the Tax Agency subject to comparison.

Procedure/service stages

  • Start. Issue by the Tax Agency of an administrative document bearing a Secure Verification Code at the foot of its first page.

  • Procedure. Once they have the document issued by the Tax Agency, citizens must visit its website ( and access the option "Check documents with a secure verification code (CSV)", then enter the secure verification code digits that appear at the bottom of the first page of the document received. In special circumstances the citizen will also be required to provide proof of identity using an electronic certificate or e-DNI.

  • End. Upon entering the secure verification code, the administrative document to which said code is associated will be displayed, so that the citizen may verify the identity between the document received and that which is posted on the Tax Agency's website.

Resolution deadline


Resolution body

Tax Agency

Information concerning electronic procedure

Identification system

Other, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Real Decreto 1671/2009, de 6 de noviembre, por el que se desarrolla parcialmente la Ley 11/2007, de 22 de junio, de acceso electrónico de los ciudadanos a los servicios públicos. Artículo 20. (BOE 18-noviembre-2009)

Ley 39/2015, de 1 de octubre, del Procedimiento Administrativo Común de las Administraciones Públicas (BOE 2-octubre-2015)