Processing tax residency forms
The common characteristic of most tax residency forms (for example, the 21RFI of Portugal, the 5000-ES of France and other similar forms) is that, together with the sections in which the taxpayer declares the data on the income received In the country of the Treasury requesting the form, there is a section that the AEAT must complete, certifying, where appropriate, the tax residence of the taxpayer, by means of a handwritten signature of the official and stamping the AEAT seal on the paper form.
Thus, for example, in Portugal's Model 21RFI, the certification of tax residence by the AEAT is carried out by signing and sealing the following section:
This way of certifying the tax residence of a taxpayer has no greater legal validity than that provided by the tax residence certificates approved by Order EHA/3316/2010, of December 17, the content of which appears in Annexes IV and V of the same (BOE no. 311, December 23, 2010)
The tax residence certificates approved by said Order, unlike the tax residence forms of the different countries that are processed in person on paper, can be requested and obtained through the electronic headquarters of the Tax Agency by accessing the following link:
Tax certificates. Issue of tax certificates. Tax residence
To guarantee the integrity of the document, so that the tax administrations of the countries in which the certificate must be presented can compare it through the AEAT electronic headquarters, these certificates are issued with a Secure Verification Code (CSV). and they are accompanied by an annex in which the guarantee offered by the CSV is explained in detail, both in Spanish and English, as well as the phases of the simple procedure for comparing the tax certificates presented by the taxpayers to the Treasury. of the different countries.
The AEAT has communicated this system of certification of tax residence to the different countries.
Consequently, the taxpayer must:
- Request and obtain the tax residence certificate through the Tax Agency's electronic headquarters by accessing through the aforementioned link:
- Enter in the section in which the AEAT certifies tax residence by signature and seal, a notice indicating that said certification is attached as a separate document.
Continuing with the example of the Portuguese form 21RFI, that section, completed by the taxpayer, would look like this:
In the event that the authorities of the country in question request that, in addition to tax residence, any additional matter be certified (for example that it is subject to and not exempt from Corporate Tax) that must appear in the text of the certificate (form Statement for funds and Statement for SICAVs of Portugal, Attestation de domicile et de situation fiscale of France, among others), must apply for the tax residence certificate through section Rest of Certificates / Generic Certificates and mention the specific name of the form and the country to which it corresponds, or make the request for the tax residence certificate through the aforementioned link and provide the specific form using the link Submit document and/or allegations that are provided. found in the same section from where the request is made