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AEAT contractor and subcontractor certificate (art. 43.1.f LGT)

AEAT contractor and subcontractor certificate (art. 43.1.f LGT) is filed with AEAT, Departamento de Recaudación. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your certificate for you. Estimated total cost: €50.

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We handle the application for the specific AEAT (Spanish Tax Agency) contractor/subcontractor certificate that releases the paying party from secondary liability for the contractor's tax obligations in their main business activity. Legal framework: LGT art. 43.1.f + RD 1065/2007 art. 126 + Ley 32/2006 on construction + LPACAP. 3 roles + 7 activities. Valid for 12 months.

Practical guide: Advanced corporate tax obligations: related-party transactions (232) and income attribution (184). Requirements, deadlines and the steps, explained.

What we charge you
€50
Managora's fee
€50.00 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
Maximum issuing deadline of 30 calendar days (RD 1065/2007 art. 126.4); silencio negativo (no reply within the deadline means the application is refused).
Where it is filed
AEAT, Departamento de Recaudación ↗
What you receive
Official certificate

Cost breakdown: Our fee €50.00 (21% VAT incl.), with no tasa (official fee): the AEAT contractor and subcontractor certificate is free of charge..

AEAT contractor and subcontractor certificate (art. 43.1.f LGT): how is it filed?

  1. 1Answer the questions (about 8 minutes).
  2. 2We check that you are up to date, your REA registration if you work in construction, and your representation.
  3. 3Pay €50.00 (21% VAT incl.).
  4. 4We deliver your application, a document checklist and any alerts.

Which documents do you need?

  • •NIF/CIF (tax ID) of the contractor or subcontractor.
  • •Contract or work order with the paying party.
  • •REA registration if in construction (Ley 32/2006).
  • •Power of attorney for the representative, if a legal entity.
  • •Declaración responsable (sworn statement) of your main business activity.
  • •Being up to date with the AEAT (or having a deferral in place).

Legal basis and things to bear in mind

  • Legal framework: LGT art. 43.1.f + RD 1065/2007 art. 126 + Ley 32/2006 + LPACAP.
  • Valid for 12 months from the date of issue.
  • Handing it to the paying party RELEASES them from secondary liability (its discharging effect).
  • Related procedures: apoderamiento_rea_aeat, plan_pagos_aplazamiento_aeat.

AEAT contractor and subcontractor certificate (art. 43.1.f LGT): frequently asked questions

AEAT contractor and subcontractor certificate (art. 43.1.f LGT): how much does it cost?

We charge you €50: our fee plus, where applicable, the fixed official tasa we advance. Our fee €50.00 (21% VAT incl.), with no tasa (official fee): the AEAT contractor and subcontractor certificate is free of charge.. Managora's fee is €50.00, 21% VAT included (€41.32 net + €8.68 VAT). This procedure carries no official tasa.

AEAT contractor and subcontractor certificate (art. 43.1.f LGT): how long does it take?

Maximum issuing deadline of 30 calendar days (RD 1065/2007 art. 126.4); silencio negativo (no reply within the deadline means the application is refused).

AEAT contractor and subcontractor certificate (art. 43.1.f LGT): which documents do I need?

You need to have to hand: NIF/CIF (tax ID) of the contractor or subcontractor., Contract or work order with the paying party., REA registration if in construction (Ley 32/2006)., Power of attorney for the representative, if a legal entity., Declaración responsable (sworn statement) of your main business activity., Being up to date with the AEAT (or having a deferral in place).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with AEAT, Departamento de Recaudación. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: AEAT, Departamento de Recaudación ↗.

Shall we get started with «AEAT contractor and subcontractor certificate (art. 43.1.f LGT)»?

We file it for you, from start to finish.

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