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V0668-26 26 March 2026 · SG de Tributos Criterion in force
OTRO · certificado tributario

Tax certificate issuance belongs to the municipal body with explicit authority

The question arises as to which administration is responsible for issuing tax certificates. The DGT responds that tax certificate issuance is a tax management function and must be carried out by the competent municipal administration.

The DGT's ruling

The issuance of tax certificates is a management function that corresponds, in principle, to the municipal tax administration. The certificate must be issued by the administration that has evidence of the facts intended to be certified. Specific competence corresponds to the municipal administrative body to which it has been expressly attributed or, in the absence of provision, to the lower competent body by reason of subject matter and territory.

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