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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Spain: Other claims

Except as regards dividends, interest and royalties (see DT17557), no special forms are available in this country for the purpose of claiming relief from Spanish tax. Claimants should write to the appropriate Spanish Tax Office (Delegacion de Hacienda) in the Spanish province responsible for the tax affairs of the payer of the income. (If the full address is not known, the claimant should address his claim to the Delegacion de Hacienda followed by the name of the appropriate Spanish province.) Claims for repayment are subject to a time-limit of two years from the end of the calendar year in which the Spanish tax was assessed.

A certificate should be supplied by the claimant’s United Kingdom Inspector on request. The certificate should be signed and stamped and sent to the claimant, a copy being retained in the tax office file. The certificate should be in the following form

`The United Kingdom tax authorities certify that,

Las autoridades fiscales del Reino Unido certifican que,

to the best of their knowledge,

en cuanto les es posible conocer,

Mr./Mrs./Miss/the company.. …. is a resident

Don/Senora/Senorita/la sociedad … … es residente

of the United Kingdom within the meaning

del Reino Unido en el sentido

of the Spain/United Kingdom tax convention.

del convenio fiscal entre Espana y el Reino Unido’