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V1715-19 ·9 July 2019 ·consulta-vinculante Medium impact
FISCAL

Being current on tax obligations does not prevent certificate issuance if tax debts are deferred

The consultant asks whether having a tax debt deferment prevents them from being considered current to apply for a rent assistance. The DGT clarifies that a certificate of being current is issued positively if tax debts or penalties are deferred, split, or subject to suspended enforcement.

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2019-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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