To obtain an official certificate of tax residency (Residente tributario), a taxpayer must meet a set of conditions described in the following link:
To apply for this certificate, two procedures must be carried out beforehand:
- Submitting a registration request modelo 030 requesting registration as a resident in the tax register. This declaration must be accompanied by proof of registration in the municipal register (empadronamiento).
This procedure allows the Tax Office to register you as a resident or non-resident in the register.
- Declaring the IRPF (Income Tax). It is not valid to file a zero declaration or a declaration for refund. People who are not required to file this tax return will have to prove it. For this, see the following link:
https://sede.agenciatributaria.gob.es/Sede/procedimientoini/G306.shtml
Once these procedures have been completed, the tax residency certificate must be applied for. In some cases, the certificate will automatically be positive, but in most cases, however, the answer will be negative and you will have to justify your residency by providing the following information:
- Modelo 030 (point 1);
- IRPF declaration (point 2);
- Electricity, water or other bills from the residence;
- Bank transactions (supermarket purchases, gasoline, parking receipts, etc.) Proof of purchases that can be made online are not valid.
Although it seems rather strange (and it is), all the necessary procedures are handled by and for the tax authorities and many of the documents and supporting documents to be provided have to be provided precisely by them. I advise you to be patient….
Andrea López