Social collaboration in the request for tax certificates

With the publication of the Resolution of 12 January 2018, of the Directorate General of the State Tax Administration Agency, amending that of 29 May 2006, establishing the circumstances and conditions in which social collaboration could become effective in the application of taxes, for the request for tax certificates, the scope of social collaboration has now been extended to the request for all types of tax certificates that may be requested through the E-Office of the Tax Agency, to date limited to the request for three tax certificates: certificate accrediting that tax obligations are up-to-date, certificate of contractor and subcontractor and certificate of tax residence.

This extension starts with the certificates of Economic Activities and Exoneration of withholding for lessors of properties, as well as those that may be requested through the new application of generic tax certificates.

These requests will gradually be adapted to other certificates.

  • Resolución de 12 de enero de 2018,

    de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se modifica la de 29 de mayo de 2006, por la que se establecen los supuestos y condiciones en que podrá hacerse efectiva la colaboración social en la aplicación de los tributos, para la solicitud de certificados tributarios.

     (BOE, 23-enero-2018) Spanish Official State Gazette in new window