The state of alarm declared for the management of the health crisis situation caused by COVID-19, by means of Royal Decree 463/2020 of 14 March, has led to the temporary closure of the offices of the Spanish Tax Agency for on-site assistance.
Consequently, during the period of validity of such status, it is not possible to submit presentially in the Offices the forms of fiscal residence foreseen in the international agreements.
Notwithstanding the above, it is possible to request and obtain the certificates of tax residence approved by the Spanish regulations via the Internet - click here (Order EHA/3316/2010 of 17 December, Annexes IV and V, Official State Gazette No. 311 of 23 December 2010).
These certificates are issued with a Secure Verification Code (CSV), so that the Tax Administrations of the countries receiving them may check their veracity, through the AEAT's electronic office.
The procedure for checking the certificate with the CSV is explained in detail in an annex to the certificate itself, both in Spanish and English.
In case you have any document of information which you find worth to share regarding the actions, measures or concrete experiences in countering the crisis, please do not hesitate to upload it to the subpage focusing on Covid-19 Crisis Support on IOTA website in order to share it with other members.