DT17557 - Particular agreements: 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-RU, which are printed in both English and Spanish, may be obtained from FICO(International), Nottingham. The claimant should complete all copies of the forms which should then be sent to his General Claim District for certification. If the necessary conditions are satisfied (see DT810), an Inspector should complete and sign the certificate on the back of each form, impress each form with the District date stamp, 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 Inspector should delete the above words and the words `Y que esta sujeto a los impuestos del Reino Unido sobre la renta' from the Spanish copy before signing the certificate.