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V0790-14 24 March 2014 · SG de Fiscalidad Internacional Criterion in force
IRNR · certificado de residencia

Certificate of fiscal residence required for double taxation treaties

A company inquired about the requirements for fiscal residence certificates to apply for double taxation treaties. The DGT clarifies that such certificates must explicitly state residence under the treaty and are valid for one year.

The question raised

The following questions are raised in relation to the certificate of residence:

The DGT's ruling

Certificates of residence issued by foreign authorities are valid for one year from their date of issuance, unless the document itself specifies a particular year. To apply a treaty, the certificate must expressly state that the taxpayer is a resident within the meaning defined in said treaty, unless a specific form exists. No other means of proof other than the certificate or form are admitted to justify residence and apply treaty rates.

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