3.1.1. Information available

1. Be up to date with tax obligations

   • For contracting with Public Administrations.

   • For authorization of transportation licenses.

   • For granting public aid and subsidies.

   • For residence and work permits for foreigners.

   • Generic (purpose other than the 4 above)

   The purpose of this information is to certify whether a person or entity is up to date with their tax obligations in accordance with the provisions of article 74 of the General Regulations on actions and procedures for tax management and inspection and the development of common rules for procedures for the application of taxes , approved by Royal Decree 1065/2007, of July 27 (BOE of September 5). Furthermore, for each type of certificate of being up to date, other circumstances are verified according to the specific regulations governing the administrative procedure for which the information is required.

   This will indicate the positive or negative nature of the certificate. Negative certificates shall indicate the reason or reasons for non-compliance:

   • Failure to submit a self-assessment or declaration that the taxpayer was required to submit in the last twelve months preceding the two months immediately prior to the date of application.

   • Maintaining tax debts or penalties in the enforcement period with the Tax Agency without them being deferred, divided into installments or suspended.

   • Not being registered in the census of entrepreneurs, professionals or withholding agents, when it concerns persons or entities required to be in said census and not being registered in the Tax on Economic Activities, when it concerns taxpayers not exempt from the tax.

   • Other causes.

2. Income level. Personal Income Tax

   • General income level.

   • Income level for scholarships.

   • Income level for social benefits.

   • Income data to determine farmer status.

   • Basic Income for Emancipation.

   These supplies follow the following criteria:

   1. If the taxpayer files an IRPF return (Form 100), certain items of the return are provided. When there is a discrepancy between the data declared and those held by the Tax Agency, the latter will be provided.

   2. If the taxpayer has not filed a tax return and is not required to do so, certain income imputations held by the Tax Authority are provided.

   3. If the taxpayer has not filed an income tax return and, according to the tax data available automatically, is required to do so, no data is provided, not even imputation data.

   4. You can request information on personal income tax for the last 5 years.

   5. As a general rule, it should be noted that if the declaration is made jointly, the data provided refers to all members of the family unit. However, when the supply is of imputations, individual data is always provided.

   6. This provision of information is intended solely for natural persons.

3. Income level. Exempt public pensions

   This supply provides the amounts of public pensions, both from the Social Security system and the Civil Service system, as well as other public benefits that are exempt according to letters f), g), h) and e) of article 7 of Law 35/2006, on Personal Income Tax, in order to complete the data that serve as an indicator of a person's income, since exempt income is not declared by the taxpayer in his/her personal income tax return. Information from the last 5 years can be requested. This provision of information is intended solely for natural persons.

4. Economic Activities Tax

   It provides a list of economic activities, up to a maximum of ten, including exempt activities and those not subject to tax, carried out by a taxpayer up to the current fiscal year. Among these activities, where applicable, those in which the taxpayer had ceased to participate in said fiscal year are provided. Activities are displayed in order by heading. All of this is in accordance with information from the Census of Economic Activities of the State Tax Administration Agency.

5. Identification details

   • Identification of individuals, corporate persons and entities with no legal personality.

     Provides the name and surname of natural persons or the company name for legal persons or entities without legal personality, as well as the tax address of all of them.

   • Identification of participants in communities of property and civil societies.

     It facilitates, based on the NIF of a community of property or civil society, the identification of its partners or participants, as well as the percentage of participation in said community or society.