Certificates. Issue of certificates of succession of activity

Denomination

Certificates. Issue of certificates of succession of activity

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure by which a certificate of debts, penalties and tax liabilities is issued in favor of anyone who intends to acquire ownership of farms and economic activities, with the purpose of limiting joint liability for tax obligations prior to the acquisition, as referred to in article 42.1.c) of Law 58/2003, of December 17, General Tax Law.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Request for certificate

Phases of the procedure/service

Initiation. Application for a certificate to acquire ownership of farms and economic activities, subject to the prior consent of the current owner. Certifications, regardless of their content, will not be effective if the date of submission of the application for their issuance is later than the date of acquisition of the farm or economic activity in question.

Processing and completion. The tax authorities must issue this certification within three months of the request. In such case, the purchaser's liability will be limited to the debts, penalties and liabilities contained therein. If the certification is issued without mentioning debts, penalties or liabilities or is not provided within the specified period, the applicant shall be exempt from the liability referred to in said article. The exemption or limitation of liability arising from these certifications shall only take effect with respect to debts for the settlement of which the Administration from which the certification is requested is competent.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Only a written complaint regarding the content of the certificate will be accepted within the 10-day period by which the modification is requested.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing