Certification for Spain and Portugal

Spain and Portugal require specific wording on the Form 6166, Certification of U.S. Residency, as valid proof of U.S. residence.

The U.S. Competent Authority has agreed to Spain's and Portugal’s specific language. The certification from either Spain or Portugal requires the use of the paragraphs specifically established for Spain or Portugal. The U.S. Residency Certification for Spain must state: "I certify that, to the best of our knowledge, the above-named taxpayer is a resident of the United States within the meaning of the United States - Spain Income Tax convention”. The U.S. Residency Certification for Portugal must state: ”I certify to the best of our knowledge, the above-named taxpayer is a resident of the United States within the meaning of the United States - Portugal Income Tax convention”."

When all the certification requirements have been met, issue certification.