Spain: Validity period criteria for Certificates of Residence and Annexes VI
Reference
Clearstream Banking1 wishes to inform customers that we have received confirmation from our local custodian that the validity period for Certificates of Residence and Annexes VI will be determined according to the following criteria:
- As a general rule, the documents will be valid one year as of the issuance date;
- In case the documents specify a particular tax year, the documents will be valid for this particular year only, regardless of the issuance date; and
- In case the documents specify a particular period of time, the documents will be valid for this particular period of time only, regardless of the issuance date.
The below table can be used as an example:
Certificate | Old validity period | New validity period |
Certificate of Residence or Annex VI with issuance date 12 January 2016 | From 12 January 2016 to 11 January 2017 | From 12 January 2016 to 11 January 2017 |
Certificate of Residence or Annex VI with issuance date 12 January 2016 and reference to tax year 2015 | From 12 January 2016 to 11 January 2017 and from 1 January 2015 to 31 December 2015 | From 1 January 2015 to 31 December 2015 |
Certificate of Residence or Annex VI with issuance date 12 January 2016 and reference to period 10 May 2015 to 25 September 2015 | From 12 January 2016 to 11 January 2017 and from 10 May 2015 to 25 September 2015 | From 10 May 2015 to 25 September 2015 |
Further information
For further information about procedures, customers may contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or their Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking AG, registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500, and Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248.