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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company asks whether a residence certificate from the preceding year can be used to apply double taxation treaties to payments of fees made before that year. The DGT responds that the obligation to withhold tax arises at the time of exigibility or payment, and it is at that time that residence must be proven.
Cuestión planteada Si, a efectos de aplicar los convenios para evitar la doble imposición, es válido certificado de residencia correspondiente al año de devengo.
La obligación de retener sobre cánones nace en el momento de la exigibilidad de los rendimientos o en el del pago si este es anterior. El momento en que nace la obligación de retener es cuando se debe acreditar la residencia del perceptor. Los certificados de residencia tienen una validez de un año desde la fecha de su expedición.
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