You may qualify for reduced withholding tax rates if you are supplying Google in Europe, the Middle East, and Africa. In order for Google to be able to apply the lowest possible rates to your future payments, please ensure you provide all required documentation during your Ariba enrollment. To see more information about what is required, please select the country you will be supplying Google below.
Please select the country where goods or services are billed (aka bill to country).
Possible bill to parties:
- VirusTotal, S.L.U.
- Google Spain S.L.U.
- Yeso Computing, S.L.U.
- Fitbit España SL
If you are a resident of Spain
| Resident individuals |
|
If you are a Spanish individual supplier eligible for a withholding tax rate lower than the standard 15% please answer Yes to the question ‘Are you exempt from withholding tax?’ and upload your Form 01 certificate as certified by the Spanish tax authorities. Please also follow this process if your BAC certificate entitles you to a reduced rate of withholding tax rather than a full exemption Download Form 01 template here |
| Resident rental suppliers |
| Spanish suppliers leasing or subleasing urban real estate may be entitled to a qualifying lessor exemption. If this is applicable to you, please answer ‘Yes’ to the question “Are you exempt from withholding tax?” and provide a valid qualifying lessor certificate. |
| NGO and Not for Profits |
| NGOs and Not for Profits may be granted an exemption from WHT if they qualify to apply the Special Regime for NGOs in Spain. If this is applicable to you, please answer ‘Yes’ to the question “Are you exempt from withholding tax?” and provide confirmation |
| If overseas vendors supplying services Google Spain wish to avail of Double Tax Treaty rates, a Certificate of Residency must be submitted. If this is applicable to you, please answer ‘Yes’ to the question “Are you exempt from withholding tax?” and upload a certificate of tax residency |