Through the Resolution of September 20, 2021, the General Directorate of the Tax Administration established the general conditions and the procedure for the validation through an NRC code of the guarantees granted by credit institutions and mutual guarantee companies, filed by the interested parties to the Tax Administration.
1. Application of the regulation
The regulation states that it will apply exclusively to guarantees granted by credit institutions and Reciprocal Guarantee Corporations, presented by the interested parties at the offices of the State Tax Administration Agency, concerning the acts thereof allowing the presentation of guarantees consisting of guarantee contracts, according to the regulations in force.
On the other hand, those guarantees presented to the bodies of the State Agency for Tax Administration in procedures subject to Law 9/2017, of November 8, on Public Sector Contracts shall not apply to the provisions set forth in the rule, as well as its implementing rules.
In the guarantees presented by the interested parties to the State Tax Administration Agency, the RNC (Número de Referencia Completo – Complete Reference Number) is a code of twenty-two alphanumeric positions generated by the Tax Agency through a system that allows to univocally associate the guarantee it is assigned to.
It should be noted that the correct configuration of the NRC generated may be verified through the information services of the State Tax Administration Agency.
3. IIncidents in the validation of guarantees
When the competent bodies of the State Tax Administration Agency validate the NRC of the guarantee and detect errors in an NRC preventing its registration in the corresponding computer applications, the guarantor shall be notified to provide another guarantee document with a new NRC within ten working days from the day following the date of the aforementioned notification
Likewise, in such cases, the guarantor entity must request the cancellation of the NRC generated with erroneous data from the State Tax Administration Agency, which will confirm the entity’s request and take note thereof in its information systems.
4. Cancellation Request
The cancellation request must be made telematically through the information services set up for such purposes by the State Tax Administration Agency at any given time. In this regard, the cancellation of the NRC can only be made by the guarantor entity that requested its generation to the Tax Agency.
If according to the provisions of the applicable regulations, the NRC is not subject to cancellation, the Tax Agency will inform the guarantor entity of this circumstance by returning the corresponding error.
5. Validity of the regulations
Finally, it is stated that the bodies of the State Tax Administration Agency will accept as valid, until December 3, 2021, those NRCs that, having been correctly generated by the credit institutions, appear in guarantees formalized prior to the aforementioned date. Therefore, this resolution shall apply as of November 18, 2021.