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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Spain: relief from Spanish tax

Any claim by a resident of the United Kingdom to exemption from Spanish tax under the agreement in respect of dividends, interest or royalties should be made on forms EE-RU Relief (for dividends or interest) and EE-RU Relief Royalties as appropriate. Where Spanish tax has been deducted from such income at a rate which exceeds the rate stated in the agreement, a person wishing to claim repayment of the excess Spanish tax should do so on forms EE-RU Repayment (for dividends or interest) and EE-RU Repayment Royalties as appropriate.

The forms EE-RUmay be obtained from the Spanish tax authorities. The claimant should complete all copies of the forms which should then be sent to the tax office for certification. If the necessary conditions are satisfied, HMRC will sign and stamp each form w, retain one copy and return the others to the claimant.

Although there is no requirement in Article 12 that, in order to obtain a reduction in the Spanish rate of tax on royalties, the United Kingdom recipient should be subject to United Kingdom tax on the royalties, the certificates on the forms EE-RU Relief Royalties and EE-RU Repayment Royalties include the words `that he is subject to tax on the income’. Where a claim is received in a District from a United Kingdom resident who is not subject to United Kingdom tax on the income, eg from a charity or from an exempt approved superannuation fund, the above words should be deleted and the words `Y que esta sujeto a los impuestos del Reino Unido sobre la renta’ from the Spanish copy before the certificates are signed.