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A query was raised regarding whether new certificates of tax compliance must be submitted to avoid joint and several liability when contracting works or services. The DGT clarifies that a positive certificate remains valid for 12 months, provided there are no changes in the circumstances that determine its content.
This clarification provides legal certainty for contractors, confirming that a valid tax compliance certificate remains effective for a year, reducing administrative burdens.
The tax team reviews your specific situation.
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