Documentation

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

Those required to withhold shall keep available to the tax authorities, during the limitation period, the documentation justifying the withholdings made.

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

When withholding is not applied due to the application of the exemptions of an Agreement or is applied with the tax limits set 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 in the sense defined in the Agreement. However, when the withholding is carried out by applying a tax limit set in an Agreement developed by means of an Order in which the use of a specific form is established, it will be justified with the same instead of the certificate.

The certificates of residence referred to in the preceding paragraphs shall be valid for one year from the date of issue. However, residence certificates will have indefinite validity when the taxpayer is a foreign State, one of its political or administrative subdivisions or its local entities.

When no withholding is made because the payment of tax has been made, it will be credited through the tax declaration corresponding to said income submitted by the taxpayer or his representative.

Particular case: Non-resident accounts

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

For the exclusive purposes of applying the exception to the obligation to withhold corresponding to non-resident accounts, the status of taxpayer for the IRNR will be accredited to the corresponding entity by providing a declaration by the taxpayer in which he/she declares to be a tax resident in another State. This declaration must conform to the model that appears in Annex III of Order EHA /3202/2008, of October 31, which approves model 291.

Likewise, both the declaration made using the tax residence forms published by the Organization for Economic Cooperation and Development (OECD) on its internet portal, and the one formulated using other models prepared by the financial institutions themselves, adapted to Spanish internal regulations.

Without prejudice to the foregoing, the status of taxpayer for Non-Resident Income Tax may be accredited by means of a certificate issued by the tax authorities of the country of residence.