Tax Residency Certificate and Billing Address Confirmation

As a Spanish corporation, Freepik Company is legally obligated to apply withholding tax to all payments to contributors residing outside Spain. However, if your country of residence has a double tax treaty with Spain, you may qualify for a lower withholding tax rate if a valid tax residency certificate is provided.

Tax Residency Certificate

• It must be issued, stamped or signed by your country’s official tax authority. Handwritten forms, drafts, unsigned PDFs or documents without official verification will not be accepted.
• Only the final, officially issued Tax Residency Certificate (TRC) will be accepted. The following documents do not confirm tax residency and will be rejected: utility or phone bills; income tax returns; local tax registration documents (e.g., PAN India, AFIP Argentina);
  
• It must certify your tax residency under the double tax treaty with Spain. If the certificate does not explicitly mention Spain, please request a corrected version from your tax authority. Exceptions apply for India and South Korea, whose TRCs are accepted even without direct reference to Spain.
• Certificates must be renewed if your tax residency changes or if Freepik requests an update due to its own regulatory requirements.
• Residence certificates will only be valid if they are originally or translated into English or Spanish, according to Spanish regulations.

You can see more information about the certificate here and the applied tax rates with and without Tax Residency Certificate in this article.

Billing Address Confirmation

If you have already provided a valid certificate for 2024 or 2025, you do not need to submit a new one each year. However, each year you must confirm that your country of residence remains the same within the deadlines specified by Freepik Company. You will see a pop up in your Tax Center and you need to click on “Confirm billing address”:

You will only need to submit a new certificate if there is a change in your country of tax residence or if Freepik Company requests it due to regulatory requirements.