3.3.1. Information available

• Be up to date with tax obligations

  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 Regulation of the actions and procedures of tax management and inspection and development of the common rules of the 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.

  Depending on the purpose for which it is intended, there are the following varieties:

  • To contract with the Public Sector

  • To obtain transport authorizations

  • To obtain public subsidies

  • To obtain work/residence permits for foreigners

  • Generic (purpose other than the 4 above)

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

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

  • Tax crime, having pending civil liabilities arising from crimes against the Public Treasury declared by final judgment.

  • 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.

• Income level. Personal Income Tax

  1. IRPF Certificate (Code AEATIR01)

     This web service provides a summary of the personal income tax return filed by the taxpayer (for the year requested), including most of the boxes in the return that are relevant to determining their income level. From the 2020 financial year, all declared boxes will be provided.

     When a taxpayer chooses to file their tax return jointly with the rest of the members of their family unit, the income of all of them is provided, differentiating, as far as possible, the income corresponding to each member of the family unit. From 2020, income will be provided individually for each member of the family unit.

     Where there are discrepancies between the data declared and the data verified by the Administration, the latter shall be certified.

     When requesting an IRPF certificate from a taxpayer who has not filed a return and is not required to do so, certain income imputations held by the Tax Authority are certified.

     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.

     The last 5 exercises can be requested.

     This provision of information is intended solely for natural persons.

  2. Income level, bases and personal and family minimum (NIVRENTI code)

     This web service, if the taxpayer files an income tax return, provides a summary that reflects their income level, as well as the items in the return for the year requested relating to bases and minimums, personal and family.

     When a taxpayer chooses to file their tax return jointly with the rest of the members of their family unit, the income of all of them is provided.

     Where there are discrepancies between the data declared and the data verified by the Administration, the latter shall be certified.

     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.

     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.

     The last 5 exercises can be requested.

     This provision of information is intended solely for natural persons.

• Income level. Exempt public pensions (AEATPPE code)

  The amounts of public pensions, both under the Social Security system and under the Civil Service system, as well as other public benefits that are exempt in accordance with letters f), g), h) and e) of article 7 of Law 35/2006, on Personal Income Tax, are provided 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. The last 5 financial years may be requested. This supply of information is intended solely for individuals.

• Tax on Economic Activities (IAE10 Code)

  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.

• Certificate of tax domicile (DOMFISC code)

  Provides information on the tax domicile of the requested taxpayer.

• NIF validation (VALNIF code)

  If the NIF is identified, it returns the same NIF along with the correct name and surname or company name.

The input and output diagrams and the specifications relating to each type of information can be consulted at the following link on the Tax Agency's website: Index of web services for information supplies New window .