In view of the satisfactory results obtained with the issuance of the tax residence certificates through the electronic office during the alarm period, the Spanish Tax Agency has decided to extend the use of this method to the new normal phase. The information on this procedure can be accessed through the following links (news item, COVID banner and procedure itself, respectively):
https://www.agenciatributaria.gob.es/AEAT.sede/procedimientoini/G305.shtml
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 (see attachment).
