Proof of tax residency is a fundamental aspect in determining the place where a taxpayer must pay taxes. Currently, there are many problems in determining the place of residence, since labour mobility sometimes makes it difficult to justify where a person actually lives. We have discussed in previous articles the circumstances that are taken into account in deciding whether a subject should be considered a tax resident in one place or another. One of them is the presentation of a certificate to the relevant body.
In Spain, the application for a tax resident certificate can be made in person, at a tax office or via the web, if you have an electronic signature, electronic DNI or Cl@ve PIN . To do so, you must enter the Electronic Office of the aeat es and follow the route:
Home-All procedures-Certifications- Census- Tax certificates- Issuance of tax certificates – Tax residency.
If you apply online, the phone number directory singapore certificate can be downloaded using the same method within 24 hours. If you submit a printed form 01 to the Tax Office, we will receive it at our home address within 10-15 days.
If a person resident in Spain wishes to change their tax residence to another country , they will have to inform the Spanish Treasury of this circumstance, deregistering here. To do so, they will have to present a certificate issued by their new country of residence. It is assumed that, to obtain this certificate in the new country of residence, they will have to register in the corresponding town hall and register with the Tax Agency in their locality. In other words, they will do the opposite process to in Spain.
Care must be taken to carry out these procedures correctly. If we do not deregister with the Spanish Treasury, we could acquire a dual residence status , forcing us to pay taxes in two countries at the same time. This can also occur when we meet the number of days required to be considered residents in both countries in the same year.