Confirming tax resident status: the Russian tax certificate and the Spanish certificate

Confirming your status as a Russian tax resident means obtaining a document on form KND 1120008, issued by the Russian Federal Tax Service on application. Through the online service it takes 10 calendar days; in person or by post, 20. There is no fee. The document is issued for one calendar year, and this is the first thing people trip over: a certificate “in general”, not tied to a year, does not exist.

If you live in Spain, you will most likely need both certificates — the Russian one and the Spanish one. They prove opposite things, are issued by different authorities and are needed in different situations. Below: how to get each one and what changed after the tax treaty was suspended.

How to get the certificate from the Russian Federal Tax Service: three ways and timelines

The application is made on form KND 1111048 in one of three ways, and the choice only affects the timeline. The procedure is set out in Annex 3 to Federal Tax Service Order No. MMV-7-17/837@ as amended on 21 February 2025.

How to apply	Processing time	How you receive the result
The “Confirmation of Russian tax resident status” online service	10 calendar days	a PDF in the service or a paper copy by post — your choice
In person at the tax office	20 calendar days	by the method you chose
By post	20 calendar days	by the method you chose
For a legal entity, electronically	1 calendar day	an electronic document

You do not need to travel to Russia: the service works from abroad, and the result arrives in your personal account. But if you need the document with an apostille, the electronic version will not do — more on this below.

Which year it is issued for

For one calendar year — the previous, the current or any earlier one. So you cannot ask for a certificate covering three years in one document: each year needs its own application.

And one more subtlety that is hardly mentioned anywhere. The rules state directly: for the purposes of applying international double taxation treaties, the document is issued for each source of income and each item of property. One certificate for all occasions does not work here — if there are several sources, there will be several documents.

The certificate is needed not only for taxes: it is requested when a non-resident sells Russian property and in disputes over where you do business — for example, if you still have a Russian sole proprietorship (IP). How the status itself is determined when selling property is explained in our article on tax on selling a flat in Russia as a non-resident.

What happens if your status is not confirmed

There is no formal refusal with a right of appeal. The procedure simply says the taxpayer is informed by the same method they chose for receiving the document. After that, all you can do is apply again with evidence of your presence — tickets, passport stamps, contracts, employment certificates.

How the Spanish side will check your certificate

The document has a verification code, and its authenticity is confirmed by entering this code in the same Federal Tax Service online service. It is worth knowing this in advance: you can show a Spanish bank, employer or gestor not only the paper but also a way to check it.

The practical side is different. Spanish authorities usually expect a document in Spanish, which means an apostille and a translation are needed. The apostille on Federal Tax Service documents is affixed by the Russian Ministry of Justice office for the same region — RUB 2,500 per document, within five working days by law. And the apostille can only be put on a paper document: the PDF from the online service is no good for this. The full procedure, with prices and timelines, is covered in our article on apostilles on EGRUL and EGRIP extracts — it is the same for the Federal Tax Service certificate.

The Spanish tax residence certificate: how it differs

Spain issues its own document — the certificado de residencia fiscal — and it comes in two types. Almost nobody explains the difference, yet it is decisive.

• For countries with a tax treaty. The Spanish tax authorities certify that you are a resident within the meaning of the treaty between Spain and your country of residence.
• For countries without a treaty. It only certifies that you are a resident of Spain.

Both types are issued in Spanish and English at once — in most cases no separate translation is needed. The certificate is requested at the AEAT (Agencia Tributaria) electronic office; you can log in with a digital certificate, DNIe or Cl@ve Móvil; without electronic means, you request it in person at an AEAT office. Authenticity is checked with the CSV code next to the electronic signature.

When the AEAT replies «insufficient data»

The certificate is issued only «si de los datos que constan en la AEAT se deduce tu residencia fiscal en España», that is, if the tax authority’s own data show that you are resident (AEAT). Until you have filed at least one return as a resident, there is often no such data, and in the first year the request is refused with the wording «insufficient data», even if you have lived in Spain since January.

In practice this was the answer in the province of Málaga, including Marbella, and in Cádiz: the certificate was issued only after the first annual return and payment of the tax, and autónomos were not helped by quarterly returns, the padrón or utility bills. There were also cases where the certificate had been issued but the AEAT database still showed «non-resident». Several people confirmed this in 2022–2024. Check your own residence flag too: it is changed on Modelo 030, or on Modelo 036 for an autónomo, with an effective date of 1 January (how to fill it in and the penalties).

The certificate under the Beckham regime

Under the special regime a separate certificate is issued, under Annex 9 to Order HAC/3626/2003 (Art. 120 RIRPF). A certificate «for treaty purposes» is issued to these taxpayers only in cases the Ministry of Finance specifies on a reciprocal basis. So you cannot always use it to apply a reduced treaty rate in another country: check this before a transaction.

What the suspension of the treaty changed

The treaty between Russia and Spain has not been terminated, but its operative part has been suspended. Russian Presidential Decree No. 585 of 8 August 2023 suspended Articles 5–22 and 24 of the 1998 Convention and paragraphs II–VIII of its Protocol. These are the allocation articles — the ones that decide which country is entitled to tax which income.

For certificates this means the following. Both sides continue to issue documents “for the purposes of the agreement”: Russia for each source of income, Spain “within the meaning of the treaty”. But you can no longer rely on the allocation rules themselves, and a dispute over where you are resident is now decided not by the treaty but by each country’s domestic law. More in our analysis of Russia–Spain double taxation.

Hence the practical conclusion: a certificate is no longer an argument that settles the question on its own. It proves a fact — that a tax authority considers you its resident. The Spanish side looks at the whole picture: days, the core of economic interests, family. How this works is explained in our article on Spanish tax residence. And if you moved recently and fall under the special regime, the rules are different: under it only Spanish income is taxed — see the Beckham law.

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Which certificate you need in your case

Situation	What to request	Where
Prove to the Spanish side that you are a Russian resident	KND 1120008 for the relevant year	Federal Tax Service, online service
Prove to a Russian bank or counterparty that you are a Spanish resident	certificado de residencia fiscal	AEAT
Confirm Spanish residence under the Beckham regime	the Annex 9 certificate (Art. 120 RIRPF)	AEAT
Apply a reduced treaty rate	a certificate “for the purposes of the agreement” for a specific source of income	Federal Tax Service
Submit the document to a Spanish authority	Federal Tax Service certificate + Ministry of Justice apostille + translation	Federal Tax Service, Ministry of Justice, translator

Six mistakes that mean the certificate has to be redone

• Asking for a certificate “in general”. The document is issued for a specific calendar year, and you must name the year.
• Getting a PDF when an apostille is needed. Only a paper document can be apostilled.
• One certificate for several sources of income. For treaty purposes, a separate document is issued for each source.
• Confusing the Russian certificate with the Spanish one. They are two different documents from two different authorities, and they confirm opposite things.
• Believing the certificate settles a residence dispute. It proves one side’s position; it does not decide the question.
• Counting on the Spanish certificate in your first year. Before your first annual return the AEAT often has no data, and the request is refused.

FAQ

How long does it take to get a tax residence certificate?

Ten calendar days if you apply through the Federal Tax Service online service, and twenty if you apply in person or by post. A legal entity receives an electronic document within one calendar day.

How much does confirming tax resident status cost?

The certificate itself is free; there is no fee for it. You only pay for the apostille — RUB 2,500 at the Ministry of Justice office — and for a translation if the document is going to a foreign authority.

Can I get the certificate while living abroad?

Yes. The application is made through the Federal Tax Service online service from any country, and the result arrives in your personal account as a PDF. You do not need to travel to Russia, but for an apostille you will need a paper copy.

What period is the certificate issued for?

For one calendar year — the previous, the current or any earlier one. A separate application is made for each year, and for international treaty purposes the document is also issued for each source of income.

How does the Spanish certificate differ from the Russian one?

The Russian one confirms that you are a Russian resident; the Spanish one, that you are a Spanish resident. The Spanish certificado comes in two types: for treaty countries it certifies residence “within the meaning of the treaty”, for non-treaty countries simply residence. Both are issued in Spanish and English.

Is a certificate “for the purposes of the agreement” with Spain still valid?

It is still issued: the 1998 Convention has not been terminated. But its allocation Articles 5–22 and 24 were suspended by Decree No. 585 of 08.08.2023, so you can no longer rely on the treaty rules when taxing rights are allocated.

Why does the AEAT reply «insufficient data» to a certificate request?

The AEAT issues the certificate only if its own data show that you are resident. Before your first annual return there is often no such data. In practice, in the provinces of Málaga and Cádiz the certificate was issued only after the first return and payment of the tax, even to autónomos filing quarterly returns.

Which residence certificate is issued under the Beckham regime?

A separate one, under Annex 9 to Order HAC/3626/2003 (Article 120 RIRPF). A certificate for treaty purposes is issued under this regime only in cases the Ministry of Finance specifies on a reciprocal basis, so you cannot always use it to apply a reduced treaty rate.