Certificate of tax residence in Spain: what it is and how to get it

Sooner or later, a bank, pension fund or tax office in your home country may ask you to prove that you pay tax in Spain. The document they want is the certificado de residencia fiscal, a certificate of tax residence issued by the Spanish tax agency (Agencia Tributaria, or AEAT). It is usually quick to get online, as long as your tax details in Spain are in order. Here is what it is, when you need it and how to request it.

What the certificate says

The certificate confirms that the Agencia Tributaria considers you a tax resident in Spain. The wording depends on the country it is for:

• Countries with a tax treaty: it certifies that you are resident in Spain within the meaning of the double tax agreement between Spain and that country.
• Countries without a treaty: it simply certifies that you are resident in Spain.

The certificate is issued in both Spanish and English, which makes it easier to use abroad. It is not the same as your residence card or your padrón certificate. Those prove where you live; this one proves where you are taxed. For the residency side, see our guide to becoming a legal resident in Spain.

When you might need it

• Foreign pensions and income: to apply a double tax treaty so the other country does not tax the same income in full.
• Foreign bank and savings accounts: banks abroad often ask for proof of your tax residence for their reporting.
• Your former tax office: to show that you have left the old country’s tax system.
• Selling property in Spain: to show that you are selling as a resident and not as a non-resident.

Pensioners are among the people who need it most often. Our article on retiring in Spain covers pensions and healthcare in more detail.

Are you a tax resident in Spain?

The Agencia Tributaria will only issue the certificate if it can see from its own records that you are tax resident. Under Spanish income tax law, you are generally tax resident if any of these apply:

• 183 days: you spend more than 183 days in Spain during the calendar year. Short trips away count towards the total unless you can prove tax residence in another country.
• Economic interests: the main centre or base of your business or economic interests is in Spain.
• Family: your spouse (not legally separated) and dependent minor children live in Spain. This is a presumption that you can disprove with evidence.

For an overview of income tax and other taxes, read understanding the tax system in Spain.

Before you apply: get your data in order

Most refusals happen because the Agencia Tributaria’s records do not yet show you as resident. Before applying, check that:

• You have an NIE or other Spanish tax number.
• Your address in Spain is registered with the tax agency. Individuals without a business use form 030 to register or update their census details.
• You have filed your Spanish income tax return (declaración de la renta) as a resident, if you were required to.

If you have only just moved, the tax agency may not yet have enough data to certify you. In that case you can provide evidence after applying (see below).

How to request it online, step by step

You need Cl@ve, a digital certificate (certificado electrónico) or a Spanish electronic ID (DNIe) to sign in to the Agencia Tributaria’s sede electrónica.

• Find the form: in the sede electrónica, go to “Todas las gestiones”, then “Certificados”, then “Censales”, and choose the tax residence certificate.
• Fill in your details: if you are applying for someone else, tick the box for third parties and add their data.
• Choose the model: “General”, or the specific model for article 2 of EU Directive 2011/96/EU. That second option relates to companies, so private individuals normally choose “General”.
• Choose the country: pick the country that has a tax treaty with Spain, or “Sin convenio” if there is none.
• Sign and send: click “Validar solicitud”, check the data, click “Firmar y Enviar”, tick “Conforme” and sign again.
• Download: click “Descargar documento” to get the PDF. Where possible, the certificate is issued straight away.

Each certificate carries a secure verification code (CSV). Anyone, including a foreign bank or tax office, can check that it is genuine using the “Cotejo de documentos mediante código seguro de verificación” service on the Agencia Tributaria website. You can also download it again later under “Consulta de certificados expedidos”.

If your request is refused, or you have a foreign form

If the system cannot confirm your residence, it produces a refusal document instead. You can then reopen the case with “Presentar documentos y/o alegaciones” and upload proof that you are tax resident in Spain. Follow the progress under “Mis expedientes”.

Some countries have their own residence forms that they want stamped by the Spanish tax agency, such as Portugal’s 21-RFI or France’s 5000-ES. According to the Agencia Tributaria, these are handled in person on paper. As an alternative, it suggests getting the certificate online and writing in the official section of the foreign form that the certification is attached as a separate document. If you prefer to go in person, book a cita previa at your local Agencia Tributaria office.

FAQ: certificate of tax residence in Spain

How long does it take to get the certificate?

Online, it is often issued immediately if the tax agency’s records already show you as resident. If you have to submit extra evidence, it takes longer and you can follow the case online.

Can I get it in my first year in Spain?

It depends on what the tax agency can see. If you have not yet filed a Spanish tax return, you may need to apply and then upload evidence of your residence.

How long is the certificate valid?

The organisation asking for it decides what it will accept. Many want a recent certificate or one for a specific tax year, so ask them before you apply, and request a new one when needed.

Can a gestor or adviser request it for me?

Yes. The online form has an option for applying on behalf of a third party, so an authorised representative can apply for you.

Useful links

• Agencia Tributaria: what the tax residence certificate certifies
• Agencia Tributaria: how to apply online (Spanish)
• Agencia Tributaria: who is tax resident in Spain (Spanish)

Disclaimer: This article is general information, not legal or financial advice. Rules and prices change, so check with the official source before you decide.