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V0634-25 8 April 2025 · SG de Tributos Criterion in force
OTRO · certificado de estar al corriente

Positive certificate possible if debt paid before apremio notification

The consultant asks whether a certificate of tax compliance can be obtained having paid the main debt after the voluntary period but before the apremio notification, without having paid the 5% penalty. The DGT responds that the certificate will be positive because the main debt is satisfied and the 5% penalty has not yet been calculated or notified.

The question raised

Question posed: Whether, for the purpose of obtaining a positive certificate of being up to date with tax obligations, the requirement provided for in Article 74.1. g) of "not having tax debts or penalties in the enforcement period with the tax administration issuing the certificate" is considered fulfilled when the amount of a tax debt is paid voluntarily in the period between the end of the voluntary payment period and the notification of the enforcement order, assuming that the request is made within said time frame and the 5% surcharge is not recorded as paid.

The DGT's ruling

If a taxpayer pays the principal debt after the voluntary period but before the notification of the enforcement order, the certificate shall be positive. This is because, although the 5% executive surcharge has already accrued, it has not yet been assessed or notified. Therefore, the condition of maintaining debts or penalties in the enforcement period that would prevent the issuance of a positive certificate is not met.

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