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V4198-16 3 October 2016 · SG de Tributos Criterion in force
OTRO · certificado tributario

The Administration may issue tax certificates to certify the status of a taxpayer

A query was made regarding the possibility of obtaining a tax certificate proving adherence to the special regime for Foreign Securities Holding Companies. The DGT explains the general regulations governing tax certificates, including their content, issuance deadlines, and legal effects.

The question raised

Tax certificate of being subject to the special tax regime for Foreign Holding Companies.

The DGT's ruling

Tax certificates are documents that certify facts relating to the tax status of an obligor, such as the fulfillment of obligations or the existence of debts. They are informative in nature and are not subject to appeal, although disagreement with their data may be expressed. Their validity is 12 months for periodic obligations and three months for non-periodic obligations, unless specific regulations establish otherwise.

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