Doctrine by topic · DGT Observatory

Certificate of Being Up to Date: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Stable position High confidence 8 rulings · 2014–2025

Current position

The certificate of being up to date is valid if it was issued within the 12 months prior to the payment of each invoice, provided that the circumstances determining its content do not change. A certificate will be positive if the principal debt is paid after the voluntary period but before the notification of the enforcement order. In this case, the 5% executive surcharge does not prevent the issuance of the certificate as it has not yet been settled or notified.

The DGT's position remains stable regarding the definition of subsidiary liability and the temporal validity of the certificate. The evolution focuses on technical clarifications regarding the document's validity and the impact of surcharges on obtaining a positive certificate. No changes are observed in the concept of economic activity for the application of article 43.1.f of the LGT.

Turning points

  1. V1199-23

    Clarifies that the certificate is valid during the 12 months prior to the payment of each invoice, provided that the circumstances determining its content do not change.

  2. V0634-25

    Establishes that the payment of the debt after the voluntary period but before the notification of the enforcement order allows for a positive certificate, as the executive surcharge has not been settled or notified.

Analysis based on 7 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
V0634-25 8 Apr 2025

Positive certificate possible if debt paid before apremio notification

SG de Tributos
certificado de estar al corrienteperiodo ejecutivorecargo ejecutivoprovidencia de apremiodeuda tributaria RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 72.1 b)RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 74.1 g)
Affects CompanyExpat · Non-residentIndividual
V0343-15 30 Jan 2015

Subsidiary liability is avoided by providing a certificate of tax compliance

SG de Tributos
responsabilidad subsidiariacertificado de estar al corrientesubcontrataciónobligaciones tributariasejecución de obras LGT — Ley 58/2003 General Tributaria art. 43.1.fLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V2286-14 5 Sept 2014

No subsidiary liability for the mere supply of stationery items

SG de Tributos
responsabilidad subsidiariaactividad económica principalsuministro de bienescertificado de estar al corrienteejecución de obras LGT — Ley 58/2003 General Tributaria art. 43.1.fLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact