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V1456-14 ·2 June 2014 ·consulta-vinculante Medium impact
Tax

Exemption from interest retention requires official residency certificate

A Luxembourg SICAV asks whether it can avoid Spanish source interest withholding without providing an official residency certificate. The DGT states that without such a certificate, residency cannot be proven, and neither the exemption nor the treaty benefit can be applied.

In 6 key points

How it affects those involved

Investors and financial institutions must obtain an official residency certificate to claim tax exemptions on Spanish source interest income from capital assets.

Lifecycle

2014-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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