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.