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U.S. Tax Residency Certification and Spanish Withholding Tax: Early Application Recommended

Volume 3 No 5    /    Read Article

By Christine Long and Beate Erwin

Global taxpayers live in a process driven world. It is not enough to be correct when claiming a benefit, the paperwork must be completed. In a detailed article on proper procedure, Beate Erwin and Christine Long explain that U.S. persons claiming treaty tax benefits with regard to payments from Spanish entities face two hurdles. First, they must meet the treaty qualification tests under the limitation on benefits article. Second, they must obtain a U.S. Tax Residency Certification from the I.R.S. before payment is met.    See more →