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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.
Cuestión planteada Si el certificado que ha expedido República Dominicana es válido para certificar la residencia fiscal del consultante.
Para acreditar la residencia fiscal se debe adjuntar un certificado expedido por la autoridad fiscal del país de residencia que justifique tales derechos. En el caso concreto, el documento aportado no es un certificado de residencia fiscal, sino uno que implica la inclusión en el Registro de los archivos del Ministerio de Hacienda de la República Dominicana. Al no constar que sea un certificado de residencia ni la fecha de registro, no es válido para la liquidación del Impuesto sobre la Renta de no Residentes.
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