DT17558 - Particular agreements: Spain: Other income

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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 be advised that claims for exemption and relief should be made by letter addressed 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 be advised to 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 instructions in DT810 should be observed. The certificate should be signed by an Inspector, impressed with the District date stamp and sent to the claimant, a copy being kept in the District 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'

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