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V2363-15 27 July 2015 · SG de Fiscalidad Internacional Criterion in force
IRNR · certificado de residencia

UK residency certificate invalid if not issued by UK tax authority

The DGT confirms that a residency certificate issued by a non-tax authority is not valid for exempting income tax under the Spain-UK double taxation treaty.

The question raised

Question raised: Inquiry is made regarding the validity of the residence certificate provided.

The DGT's ruling

To apply the taxation limits or exemptions of a Convention, the resident must prove their residence by means of a certificate issued by the corresponding tax authority. This certificate must expressly state that the taxpayer is a resident according to the Convention and has a validity of one year. If the certificate has not been issued by the tax authority of the country of residence, it lacks validity and the withholdings established in the Non-Resident Income Tax Law must be applied.

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