INFORMATION ON TAX ASSISTANCE

Residence overseas does not make American citizens exempt to federal income tax filing requirements, which are determined by income received. It may, however, change tax liability. One should consult with the I.R.S. for more detailed information. The U.S. Embassy in Madrid and the U.S. Consulate General in Barcelona have no IRS Representatives. Questions concerning your individual or corporate income taxes may be addressed either to:

Internal Revenue Service
PO Box 920
Bensalem, PA 19020-8518
Phone: 001-215-516-2000
http://www.irs.gov

Internal Revenue Service
U.S. Embassy Paris
2 Avenue Gabriel
75382-Paris
Cedex 08
France
(33) (1) 4312-2555
http://www.amb-usa.fr/

Inquirers may also call the IRS Customer Service Site in Puerto Rico at 1-787-759-5100.

Those who have failed to resolve a problem through normal channels in a timely manner or who feel IRS action is causing significant hardship may contact the Office of the Taxpayer Advocate at:

International Revenue Service, Attn.: Taxpayer Advocate Office
P.O. Box 193479, San Juan, P.R. 00919-3479
Tel. 1-787-622-8930; Spanish: 1-787-622-8940
Fax: 1-787-622-8933

IRS exchange rate for 2000: 1US$ @ 180.66 pesetas

For additional exchange rates, check websites: www.fms.treas.gov/intn.html or www.oanda.com

Below are the names and addresses of several firms that do both U.S. and Spanish tax consulting in Spain. While every effort has been made to include only the names of firms with favorable reputation, the Consulate General cannot assume responsibility for the professional ability or integrity of these persons or firms:

Robert L. Giner
Calle Naranjo, 10 - Urbanización Cumbres de San Antonio
46184 San Antonio de Benageber (Valencia)
Tel./Fax: 96-160-0214

Granda - Asesores Fiscales
Cochabamba, 18, Bajos-A
28016 Madrid
Tel.: 91-457-0777/458-8404
Fax: 91-458-1853
e-mail: Grandaasesor@jet.es

John G. Kearins, CPA U.S. Tax Consultants, Inc.
Silicio, 23, 6-C - Esc. Izq.
28850 Torrejón de Ardoz (Madrid)
Tel.: 91-676-8986
Fax: 91-656-8909

L.C. Rodrigo
Lasgasca, 88, Planta 4
28001 Madrid
Tels.: 91-435-5412/1244
Faxes: 91-576-6716/0741

Melanie Sample - CPA
Avda. del Perdigón, 6 - Fuente del Fresno
28708 San Sebastián de los Reyes (Madrid)
Tel./Fax: 91-623-6366
e-mail: sample@teleina.com

Syncordia, S.L - Henry C. Frautschy
Arturo Soria, 187
28043 Madrid
Tel.: 91-519-4392
Fax: 91-519-6566
e-mail: hfrautschy@compuserve.com

Taxat - John Beers
Garabay,10, 2-4
28850 Torrejón de Ardoz (Madrid)
Tel.: 91-677-3698/656-2596
Fax: 91-656-5949
e-mail: jmbeers@mx2.redestb.es

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IRS TAX TIPS

1. Filing and Payments: The due date for filing the tax returns is April 15. Residents outside of the U.S. are allowed an automatic 2-month extension to file, until June 15. Additional extensions may be obtained by filing either Form 2350, Form 2688 or Form 4868. Returns may be mailed to the IRS at the following address:
   
   Internal Revenue Service
   Philadelphia, PA 19255-0215, USA.
    

2. Individual Tax Identification Number (ITIN): All foreign citizens filers of U.S. tax returns or those who are being claimed as an exemption on a U.S. tax return must provide a either a U.S. Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN). If ineligible for a SSN, the filer must complete a form W-7 to apply for an ITIN, which is to be submitted directly to the IRS in Philadelphia. Temporary numbers which were used in the past are no longer valid. For example, ITINs will be needed for foreign citizen spouses filing a joint return with a U.S. citizen and for foreigners deriving income from within the U.S. ITIN’s requests may be mailed to the IRS Representative at the U.S. Embassy Paris for verification of identity before transmitting them to Philadelphia in order to identify potential problems and thus, avoiding delays in the assignment of the numbers.
    

3. Filing a Tax Return/Residence Certification for Obtaining Treaty Benefits: To apply for a "Certification of Filing a Tax Return" (Residence Certification), write to:
   
   Philadelphia Service Center – Foreign Certification Requests
   P.O. Box 16347, Philadelphia, PA 19114-0447
   Tels.: 1-215-516-2526 & 1-215-516-7229
   Fax: 1-215-516-3412
   
   and provide them with your complete name, address, Social Security number, tax return form number and tax period for which certification is requested. See Publication 686 for further details. Neither the Consulate General nor the IRS Office in Paris are authorized to issue this certification.
    

4. US/Spain Income Tax Treaty: Copies are available either at the Consulate General or at the websites:
   
   www.irs.gov/ind_info/treaties.html
   www.fsmke.org  or
   
   U.S. Treasury Department
   Office of Public Liaison – Room 4418
   1500 Pennsylvania Av. NW
   Washington, DC 20220
    

5. State Taxes Information: A list of State Income Tax Offices is available at the Consulate General or via the US Embassy-Paris home page at: www.amb-usa.fr
    

6. Spanish Tax Matters: For basic information about Spanish taxation and forms, contact the Administración de Hacienda at 901-335-533.

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