When is a Residency Certificate a tax certificate?

Thanks Ray.  That's exactly why I asked: she IS being charged Plus Valia, which wouldn't be charged if she was non-resident, so why does she need a "Residents Certificate" that isn't "residency", but is required to prove her residency, so that the tax office doesn't retain the 3% which only applies to non-residents!  Something doesn't add up.......

Kind regards,

Kim

Thanks Ray, but the sale won't be completed until next month.  Her conveyancing is being done by the same company that does her Resident tax returns, which makes it even more confusing - they would already have her Fiscal Residency certificate, so a bit cheeky to charge Eu 175 for it.  Also, they've already given her an estimate of Plus Valia due, so I don't understand why they're talking about the 3% retention usually required of Non-residents as well - as you say, it's either one of the other.  I just wanted to check my understanding, before I query it.   Time to email them methinks.....  ;o)

Kind regards,

Kim

Yes, a Spanish abogado  :o)

Kim, look at:

https://www.costablancaforum.com/area/almorad%C3%AD-spain-11/taxes-suma-nie-tax-advice-in-almorad%C3%AD-25/jims-guide-residency-and-non-residency-certificates-75179/

She needs a fiscal residency certificate, which comes at the massive cost of nowt!

Thanks Jim.  I remember, when I originally read your guide, asking my tax advisors where I could get a copy of my tax certificate and they didn't seem to know what I was asking for - I'm going to dig out my email and ask again 🤨

Kind regards, 

Kim

Did you ever get an electronic certificate? Out of interest, I've just got a cert, and it took less than a minute.

I can't remember whether I tried to get an electronic certificate or a clave online, but it kept coming up with an error.  Were you able to get the cert online, or did you need to go to your Ayuntamiento as well?

Kind regards,

Kim

Forget Cl@ve, too messy, although it can be done by post. Elec cert just needs a visit to a town hall or Suma office etc to prove your ID.

Thx Jim.  Our town hall is open again, albeit one person allowed in at a time, so I'll have another go at getting the electronic certificate.

In the meantime, my friend's conveyancer has contacted me with a copy of the "request form" they need her to sign to obtain the "Residency certificate".  In response to me querying it, they have replied:

"The resident certificate is another document required by the tax office when Residents are selling in Spain. This is just another way for the tax authority to confirm she is a resident and for them not to charge the 3% for non residents. I understand she is up to date with her taxes and has been for all other years

"I will need her to sign the document I have attached so we can request the resident certificate (just a signature under Otorgantes)

"The plusvalia is paid by both residents and non residents, as it is the change in the value of the land the property is on and the years she has been owner of the property."

Although I specifically asked from where they are obtaining this "Residency certificate", they ignored the question, although from the text of the form it appears to be for AEAT.  (Where I've put dots in the text it requires the name, address and NIE of both my friend and her advisors - I've included Spanish and English, in case any of my translation is incorrect):

Modelo de representación en los procedimientos iniciados a instancia de los obligado tributarios

Otorgamiento de la representación

La entidad (razón social).....como representante legal según documento justificativo que se adjunta.....

Otorga su representación..... con domicilio a efectos de notificaciones en..... para que actúe ante de los órganos de..... de la Agencia Tributaria en el procedimiento de..... solicitado por el representado.

Con relación a dicho procedimiento podrá ejercitar las siguientes facultades: facilitar la práctica de cuantas actuaciones sean precisas para la instrucción del expediente, aportar cuantos datos y documentos se soliciten o se interesen, recibir todo tipo de comunicaciones, formular peticiones y solicitudes, presentar escritos y alegaciones, manifestar su decisión de no  efectuar alegaciones ni aportar nuevos documentos en el correspondiente trámite de audiencia o renunciar a otros derechos, suscribir diligencias y otros documentos que pueda extender el órgano competente y, en general, realizar cuantos actuaciones correspondan al/a los representado/s en el curso de dicho procedimiento.

Aceptación de la representación
Con el firma del presente escrito, el representante acepta la representación conferida y responde de la autenticidad de la firma del/de los otorgantes, así como de la copia del DNI, del los mismos que acompaña a este documento.
El texto de este documento normalizada no podrá ser modificado, sin perjuicio de la facultad de los interesados de otorgar su representación en términos diferentes, acreditándola por cualquier otro medio válido en Derecho.
1.  Cítese el órgano ante el cual se otorga la representación (Gestión, Inspección, Recaudación)

2.  Indiquese el procedimiento que se desea seguir.

3.  DNI o documento equivalente de identificación de extranjeros.

4.  Si el otorgante es person jurídica también deberá figurar el sello de la entidad.

Representation model in procedures initiated at the request of the taxpayers

Granting of representation

The entity (company name).....as legal representative according to the attached supporting document.....

Grants its representation..... domiciled for the purposes of notifications in ..... to act before the organs of ..... of the Tax Agency in the procedure of ..... requested by the represented.

In relation to said procedure, it may exercise the following powers: facilitate the practice of as many actions as are necessary for the investigation of the file, provide as many data and documents as are requested or interested, receive all kinds of communications, make requests and requests, submit written and allegations, state their decision not to make allegations or provide new documents in the corresponding hearing process or waive other rights, subscribe proceedings and other documents that may be issued by the competent body and, in general, carry out whatever actions correspond to the person/s represented in the course of said procedure.

Acceptance of representation

By signing this document, the representative accepts the representation conferred and is responsible for the authenticity of the signature of the grantor (s), as well as the copy of the DNI, which accompanies this document.

The text of this standard document may not be modified, without prejudice to the power of the interested parties to grant their representation in different terms, proving it by any other valid means in Law.

1. Cite the body before which representation is granted (Management, Inspection, Collection)

2. Indicate the procedure to be followed.

3. DNI or equivalent document of identification of foreigners.

4. If the grantor is a legal entity, the entity's seal must also appear.

So the form doesn't request a "certificate" of any kind and whilst it's not a Power of Attorney, it does appear to be a form of authorisation whereby my friend is granting her conveyancer permission to act on her behalf.  So I'm still not sure why this is costing her €175!  Money for old rope springs to mind....... 🙄


Kind regards,
Kim