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Non-Resident Taxation Manual (January 2023)


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

Those obliged to withhold shall keep at the disposal of the tax authorities, during the period of limitation, the documentation justifying the withholdings made.

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

When the withholding is not carried out due to the application of the exemptions of a Convention or is carried out with the limits of taxation fixed therein, it shall be justified with a certificate of tax residence issued by the corresponding tax authority, which must expressly state that the taxpayer is a resident within the meaning of the Convention.However, when amounts are withheld applying a tax limit established in an Agreement implemented by an Order that establishes the use of a specific form, this must be attached instead of the aforementioned certificate.

Residency certificates as referred to above will be valid for one year from the date of issue.Nevertheless, residence certificates will have unlimited validity when the taxpayer is a foreign state, any political or administrative subdivision or corresponding local organisations of the same.

When no withholding tax is withheld because the tax has been paid , it shall be credited by means of the tax return corresponding to such income submitted by the taxpayer or his representative.

Particular case:Non-resident accounts

Regulations:First additional provision of Order EHA/3202/2008, of 31 October, approving form 291.

For the sole purpose of applying the exception to the withholding obligation corresponding to the accounts of non-residents, proof of taxpayer status for the IRNR shall be provided to the corresponding entity by means of a declaration by the taxpayer stating that he/she is a tax resident in another State.This declaration must conform to the model appearing in Annex III of Order EHA/3202/2008, of 31 October, approving model 291.

Likewise, declarations made using the tax residence forms published by the Organisation for Economic Co-operation and Development (OECD) on its website, and declarations using other forms created by the financial institutions themselves, adapted to Spanish internal regulations, will also be valid.

Notwithstanding the foregoing, the status of non-resident income tax payer may be accredited by means of a certificate issued by the tax authorities of the country of residence.