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V0428-14 17 February 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · residencia fiscal

A Venezuelan RIF inclusion certificate does not prove fiscal residence

The DGT responds that a SENIAT certificate only proves inclusion in the Fiscal Information Register and not fiscal residence under the Double Taxation Agreement.

The question raised

Whether said certificate is valid in Spain for the purposes of certifying tax residence in Venezuela.

The DGT's ruling

To apply the Convention between Spain and Venezuela, a certificate of residence issued by the Venezuelan tax authority must be provided, expressly stating that the taxpayer is a resident within the meaning defined in the Convention. The certificate from the Tax Information Registry (RIF) is not valid for certifying tax residence nor for applying the Double Taxation Convention.

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