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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.
Cuestión planteada Este año se vuelven a convocar las ayudas y teniendo en cuenta que el plazo de presentación de solicitudes expira el 9 de junio de 2019, interesa saber si seguirá teniendo de deuda o no.
Para emitir un certificado de estar al corriente de las obligaciones tributarias, el obligado no debe mantener deudas o sanciones en período ejecutivo. No obstante, se exceptúan de esta condición las deudas o sanciones tributarias que se encuentren aplazadas, fraccionadas o cuya ejecución esté suspendida. El certificado tributario tiene carácter informativo y acredita la situación tributaria del obligado según los hechos que consten en las bases de datos de la Administración.
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