PETITION FOR CERTIFICATE BY CONTRACTORS AND SUBCONTRACTORS (ARTICLE 43.1.f) OF THE LGT
Some consultants ask us for a certificate of debts.
WHAT DOES IT CONSIST OF:
Article 43.1.f) of the General Tax Law establishes that the persons who hire or subcontract the execution of works or the rendering of services corresponding to their main economic activity, will be subsidiarily responsible for the debt derived from the tax obligations related to taxes that must be passed on or amounts that must be retained to workers, professionals or other businessmen, in the part that corresponds to the works or services object of the contracting or subcontracting. This responsibility will not be required when the contractor or subcontractor has provided the payer with a specific certificate of being up to date with its tax obligations issued for this purpose by the tax administration during the twelve months prior to the payment of each invoice corresponding to the contracting or subcontracting.
Therefore, the (positive) certificate exempts the payer from liability, although it is not he who must request it, but it must be requested by the person or entity with which he contracts or subcontracts works or services, who must deliver it to the payer, once the receive from the Tax Agency.
In order to certify that we do not have debts with the Treasury, it is done from the website of Hacieda https://www.agenciatributaria.gob.es/ inside the Virtual Office.
- You have to choose the Certifications option.
- After the option of Contractors and subcontractors is chosen
- After the procedure is requested.
- Application with certificate.
- In the part above we put our data and in the bottom part of the company we want to inform about our situation, whether it is a consultant or agency.
If requested online, they will be issued by the Printing and Enveloping Center of the Tax Agency and will be sent by mail to the tax domicile of the applicant. In addition, if the request was made with a user certificate, it can be collected in the Virtual Office, Certifications section in the option Collection of certifications.
CONSULTATION OF THE STATE OF PROCESSING
Whenever the requests are made through the internet, a reference number will be generated that the applicant can communicate to his / her payer so that he / she can know the status of the application for the certificate.
VERIFICATION OF CERTIFICATIONS ISSUED
All the certificates issued, whatever the application route thereof, will have a verification code so that the recipient payer can verify their authenticity and validity.
Information prepared by Enrique Bravo.