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V1199-23 9 May 2023 · SG de Tributos Criterion in force
OTRO · responsabilidad solidaria

New certificate of tax compliance not required if current one is positive and less than 12 months old

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.

The question raised

Cuestión planteada

The DGT's ruling

El certificado de estar al corriente de las obligaciones tributarias es válido durante los 12 meses anteriores al pago de cada factura, salvo que las circunstancias que determinan su contenido se modifiquen. Siempre que el certificado sea positivo y se haya emitido dentro del plazo establecido por la norma, no es necesario aportar uno nuevo.

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