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Non-resident Tax Manual (February 2023)


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

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

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

When the withholding is not carried out due to the application of the exemptions from an Agreement or is carried out with the limits of taxation established in this case, a tax residence certificate issued by the corresponding tax authority shall be justified, expressly stating that the taxpayer is resident in the sense defined in the Agreement. However, when withholding is made by applying a tax limit set in an Agreement developed by an Order in which the use of a specific form is established, it shall be justified with the same instead of the certificate.

The residence certificates referred to in the above paragraphs shall have a period of validity of one year from the date of issue. 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 made for having made the tax payment, it will be verified by means of the tax return corresponding to that income filed by the taxpayer or his/her representative.

Specific case: Non-resident accounts

Regulations: First Additional Provision of Order EHA/3202/2008 of 31 October, approving Form 291.

For the exclusive purposes of applying the exception to the obligation to withhold from non-resident accounts, it shall be accredited to the entity that the status of taxpayer by the IRNR corresponds by contributing a tax return from the taxpayer in which he/she declares to be a tax resident in another State. This declaration must be in accordance with the model set out in Annex III to Order EHA/3202/2008 of 31 October, approving Form 291.

Similarly, both the tax return made using the tax residence forms published by the Organisation for Economic Cooperation and Development ( OECD) on its website, such as that formulated using other models prepared by the financial institutions themselves, adapted to Spanish internal regulations.

Notwithstanding the above, the status of taxpayer for Non-Residents Income Tax may be accredited by means of a certificate issued by the tax authorities of the country of residence.