The Spanish Tax Residency Certificate (Modelo 01): Your Key to International Tax Relief

If you are a tax resident in Spain but earn income or have assets in another country, you’ll likely be asked for a Tax Residency Certificate (Certificado de Residencia Fiscal) by the foreign tax authority. This certificate, often associated with Modelo 01 when requested through the general procedure, is vital for claiming benefits under Double Taxation Agreements (DTAs), preventing you from being taxed twice on the same income.

🧐 What Does the Certificate Certify?

The certificate’s content depends on whether Spain has a Double Taxation Agreement (DTA or Convenio) with the country requesting it:

In both cases, the certificate is issued in Spanish and English for easy presentation abroad.

💻 How to Obtain the Certificate

The Spanish Tax Agency (AEAT) offers both electronic and in-person methods for requesting the certificate.

A. Electronic & Recommended Method

The most efficient way is through the AEAT’s e-Office (Sede Electrónica).

• Access Link: Find the procedure under Certificados tributarios. Expedición de certificados tributarios. Residencia fiscal.
• Identification Required: You must have one of the following to file electronically:
  • Digital Certificate (Certificado Electrónico): The standard method.
  • Electronic DNI (DNIe): Your electronic National Identity Document.
  • Cl@ve PIN: A simpler identification system.

B. In-Person Method (For those without E-Filing Obligation)

If you are not obligated to interact electronically with the AEAT, you can request the certificate in person at a Tax Delegation ($Delegación$) or Administration ($Administración$) office.

• Important: The certificate will not be handed to you immediately. It will be sent electronically to your Unique Enabled Electronic Address ($Dirección Electrónica Habilitada Única – DEHú$)$ and made available on the AEAT’s e-Office.
• Postal Mail Delivery: A physical copy will also be sent by postal mail to one of the following addresses, in this order:
  1. The address specified in the application.
  2. The address for notifications listed in your Models 030, 036, or 037.
  3. Your official fiscal domicile ($Domicilio Fiscal$).

💡 Pro Tip: It’s highly recommended to book an appointment ($Cita Previa$)$ for in-person services to avoid long waits. You can book online under the “Assistance and Appointment” option or by calling 901 200 351 or 91 290 13 40.

Submitting Application and Getting the Certificate

Click on general

Click on Article 2 if Directive 2011/96/EU if:

The objective of this Directive is to exempt dividends and other profit distributions paid by subsidiary companies to their parent companies from withholding taxes and to eliminate double taxation of such income at the level of the parent company.

Tax Residency Certificates With/Without DTA

Rejection of Tax Residency Certificate

The Guarantee of the CSV

The electronic certificates are issued with a Secure Verification Code (CSV). This code ensures the document’s integrity. An annex, provided in both Spanish and English, accompanies the certificate, detailing:

• The guarantee offered by the CSV.
• The simple procedure for the foreign tax administration to cross-check (cotejar) the certificate’s validity instantly through the AEAT’s e-Office.

🗃️ Handling Foreign Tax Forms (e.g., Portuguese 21RFI)

Many countries (like Portugal with Modelo 21RFI or France with 5000-ES) provide their own paper forms that require the Spanish Tax Authority to sign and stamp a specific box to certify your Spanish residence.

The AEAT’s Official Position

The AEAT has communicated that the electronically issued certificate (the one with the CSV, detailed below) has the same or greater legal validity than the manual signature and seal on a paper form.

Therefore, the AEAT prefers the electronic method and advises taxpayers to take the following steps when dealing with foreign paper forms:

1. Obtain the Electronic Certificate: Request and download the Spanish Tax Residency Certificate via the AEAT’s e-Office (as detailed in section 2A).
2. Modify the Foreign Form: In the section of the foreign form where the AEAT’s signature and seal are requested, write a note indicating that the certification is attached in a separate document.

Example (Portuguese 21RFI): Instead of the AEAT signing the box, you would write a clear message like: “La certificación de residencia fiscal por parte de la AEAT se adjunta en documento aparte expedido por la Sede Electrónica con CSV.”

➕ Need for Additional Certification (Generic Certificates)

In some cases, the requesting country needs the certificate to verify more than just your residency (e.g., certifying that you are subject to and not exempt from Corporate Tax for certain entities).

If this is required, you must request the certificate through the more flexible Resto de Certificados / Certificados genéricos section of the AEAT website.

In this generic request, you should:

• Specifically mention the name of the foreign form and the country it corresponds to.
• Alternatively, you can request the standard residency certificate and then use the “Presentar documento y/o alegaciones” (Present document and/or allegations) link to upload the specific foreign form (like France’s Attestation de domicile et de situation fiscale).