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Deutsch Certificado de imputaciones: income evidence in Spain
You did not file a Spanish income tax return and need income evidence. First establish what AEAT can certify for that year and what the recipient actually requires.
IRPF certificates and reported income
The content depends on whether a return was filed. Where there is no return and no identified filing obligation, the certificate may include income reported to AEAT. If no relevant information is held, that circumstance is recorded. The common term certificado de imputaciones does not automatically mean complete evidence of all your income.
No recorded data does not automatically mean no income
Evidence of the authority's records is not a declaration that you had no income anywhere in the world. Tell your adviser about foreign pensions, new activities or matters not yet reported. Whether a return should have been filed is not resolved by requesting a particular document title.
Choose the correct tax year
Ask the recipient which period and evidence they need. An annual certificate does not necessarily answer a question about current monthly income. Record the request so you do not obtain only the latest available document by mistake.
Application, download and checks
AEAT provides several application routes for an IRPF certificate. Check accepted identification in the official procedure and appropriate authority if someone represents you. Verify the tax year, individual and actual content before forwarding the PDF. Keep the verification code with the original so the certificate can be checked or retrieved again.
If the content does not meet the requirement
Do not send extra sensitive documents without checking what is needed. First explain what information is missing and ask which supporting evidence is acceptable. Correcting AEAT records requires specific evidence of the discrepancy. A bank statement, earnings statement and tax certificate serve different purposes; do not collect them indiscriminately as interchangeable documents.
Official sources and next steps
Related assistance: Tax advice in Spain.
Related next steps: Hacienda tax compliance certificate in Spain · Apply for a Spanish tax residence certificate.
Prepare your enquiry
Tell us the tax year, recipient and exact wording of the request. Explain whether a Spanish return was filed for that year and any discrepancy found in an existing certificate.
Request assistance in EnglishUpdated: 23 October 2026. General guidance. Your circumstances and the current requirements of the competent authority are decisive.