The health situation after the state alert advises people to maintain the prevention measures against COVID-19, one of them being to minimise the handling of paper documents because of the possibility of the virus surviving on this physical medium. It is therefore considered appropriate that the AEAT maintain the alternative system for issuing tax residence certificates approved by Order EHA/3316/2010, of 17 December, accompanied by the explanatory annex, in Spanish and in English, of the procedure for comparing them.

Certificates can be requested and obtained through the Internet at the link Request , as indicated in this explanatory note .