BackThe accreditation of tax residence is not given in the same way in all cases. There is a conditional flexibility which means that there are different cases in which this accreditation can be put into practice.
The reason for this flexibility is due to the fact that the regulations require in some cases the contribution of various documents to corroborate the residence. Such documents may be a “certificate of residence issued by the tax authority of the country of residence justifying such rights” or “a certificate of tax residence issued by tax authorities justifying such rights, which must expressly state that the taxpayer is resident within the meaning of the Convention“. Order EHA/3316/2010 establishes in some cases the requirement for the test to be carried out by providing specific documentation.
It is important to bear in mind that the fact of being considered a resident, according to the terms of the Convention, is what allows both countries to apply the rules of distribution of tax powers between them, as well as the limits, exemptions or other benefits derived from it. Therefore, it makes sense that in order for a DTA to apply, the taxpayer must present a certificate that explicitly demonstrates that it is resident, according to the terms of the Convention, in one of the signatory States.
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