What does it certify?
This certificate will be issued if your tax residence in Spain can be deduced from the data recorded by the AEAT. The countries of residence in which the Convention exists must be distinguished from those in which it does not.
In the certificates of Tax residence in Spain for countries with an Agreement, the Spanish tax authorities certify that you are a resident within the meaning of the Agreement between Spain and the country of residence.
In the tax residence certificates in Spain for countries without a Convention, the tax authorities in Spain certify that you are a resident in Spain.
In both cases the certificate will be issued in Spanish and English.