Skip to content
V0668-26 ·26 March 2026 ·consulta-vinculante Medium impact
Tax

La competencia para emitir certificados tributarios corresponde al órgano municipal que tenga la atribución expresa

Se consulta qué administración debe expedir los certificados tributarios. La DGT responde que la emisión es una función de gestión tributaria y debe realizarla la administración municipal competente.

Lifecycle

2026-03-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact