Social collaboration in the request for tax certificates

In virtue of the provisions of Rule 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 processed through the E-Office of the Tax Agency.

The certificates can be obtained in the E-Office of the State Tax Administration Agency (www.agenciatributaria.gob.es) by the taxpayer and by the authorised agent registered in the record of power of attorney for this purpose in the Tax Agency.

Otherwise, the tax certificates will be sent to the taxpayer's Authorised E-mail Address if they are associated to the e-mail notification system regulated in Order PSR/878/2010, of 5 April, establishing the regime for the electronic address system envisaged in Article 38.2 of Royal Decree 1671/2009, of 6 November, or to the domicile assigned for the purposes of notifications in tax returns Forms 030/036/037, or to the tax domicile.