Austria has published a mutual agreement signed with Spain regarding the confirmation of tax residence, which is needed to claim benefits under the 1966 Austria-Spain tax treaty. The agreement was signed on 27 May 2021 and is valid from that date for all pending and future claims.
Regarding relief from Austrian withholding tax, it is provided that Austria will recognize the confirmation of residence issued by the Spanish tax administration, which is confirmed in the form of an electronic co…