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Non-Resident Taxation Manual (February 2024)

Documentation

Regulations: article 17 Order EHA /3290/2008, of November 6, approving models 216 and 296.

Those obliged to withhold will keep at the disposal of the Tax Administration, during the limitation period, the documentation that justifies the withholdings made.

For these purposes, when withholding is not carried out due to the application of the exemptions of the Spanish internal regulations , due to the residence of the taxpayer, it will be justified with a residence certificate, issued by the tax authorities of the country of residence.

When withholding is not practiced by application of the exemptions of an Agreement or is practiced with the taxation limits established therein, it will be justified with a certificate of tax residence issued by the corresponding tax authority, which must expressly state that the taxpayer is a resident in the sense defined in the Convention. However, when withholding is carried out by applying a tax limit set in an Agreement developed by means of an Order establishing the use of a specific form, it will be justified with the same instead of the certificate.

The residence certificates referred to in the previous paragraphs will have a validity period of one year from the date of their issuance. However, residence certificates will be valid indefinitely when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities.

When no withholding is carried out because the payment of tax has been made, it will be credited through the tax return corresponding to said income presented by the taxpayer or his representative.

Particular case: Non-resident accounts

Regulations: First Additional Provision of Order EHA /3202/2008, of October 31, which approves model 291.

For the exclusive purposes of applying the exception to the withholding obligation corresponding to non-resident accounts, the status of taxpayer for IRNR will be accredited to the corresponding entity by submitting a declaration. of the taxpayer in which he states that he is a tax resident in another State. Said declaration must comply with the model that appears in Annex III of Order EHA /3202/2008, of October 31, which approves model 291.

Likewise, both the declaration made using the tax residence forms published by the Organization for Economic Cooperation and Development (OECD) on its internet portal, and the one formulated using other models prepared by the financial institutions themselves, adapted to Spanish internal regulations.

Without prejudice to the foregoing, the status of non-resident Income Tax taxpayer may be accredited by means of a certification issued by the tax authorities of the country of residence.