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V0429-14 17 February 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · residencia fiscal

A Dominican inclusion certificate does not prove fiscal residency

The consultant asks whether a certificate issued by Dominican authorities validly proves fiscal residency. The DGT responds that the document does not prove residency, only inclusion in a registry.

The question raised

Whether the certificate issued by the Dominican Republic is valid to certify the tax residence of the applicant.

The DGT's ruling

To prove tax residence, a certificate issued by the tax authority of the country of residence justifying such rights must be attached. The document provided is not a certificate of tax residence, but rather one that implies inclusion in a registry of files of the Ministry of Finance of the Dominican Republic. As it is not stated to be a certificate of tax residence nor is the registration date provided, it is not valid for the assessment of Non-Resident Income Tax.

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