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The short answer
A Nigerian certificate of residence is needed when you live in Nigeria and receive income from Spain, such as dividends, interest or a pension, and want Spain to apply the Spain–Nigeria treaty limits. It is issued by the Nigeria Revenue Service. If you live in Spain, you need a Spanish certificate from the AEAT instead, for use in Nigeria.
First, which certificate is being asked for?
A tax residency certificate proves which country treats you as resident for tax. Under the Spain–Nigeria treaty, a "resident of a Contracting State" is someone liable to tax there because of domicile, residence, place of management or a similar criterion (Article 4). The certificate is how a payer in the other country knows it may apply the treaty. So the certificate you need comes from the country where you live, and it is used in the country paying you.
| Your situation | Certificate needed | Issued by | Used in |
|---|---|---|---|
| You live in Spain and get Nigerian interest, royalties or dividends | Spanish tax residence certificate | Agencia Tributaria | Nigeria (to claim treaty rates) |
| You have moved back to Nigeria and still get Spanish rent, dividends, interest or a pension | Nigerian certificate of residence | Nigeria Revenue Service (NRS) | Spain |
| You live in Spain and a Nigerian office wants proof your taxes are in order | Usually a tax clearance certificate, not a residence certificate | NRS or a state revenue service | Nigeria |
Most people who search for a Nigerian certificate "for Spain" are in the second row: Nigerians who have returned home, or who were never Spanish resident, and now receive income from Spain.
When Spain asks for a Nigerian certificate
If you are treaty resident in Nigeria, the treaty limits what Spain may take from Spanish-source income paid to you:
- Dividends from a Spanish company: capped at 10% for individuals (Article 10).
- Interest from a Spanish bank or borrower: capped at 7.5% (Article 11).
- Royalties: capped at 3.75% for individuals (Article 12).
- Private pensions for past employment, including a Spanish occupational pension: taxable only in your country of residence (Article 18).
- Rent from a Spanish flat: Spain keeps the right to tax (Article 6), so the certificate matters less, but it may still be asked for.
A Spanish bank, pension provider or company will normally only apply those limits if you show you are resident in Nigeria, and the usual proof is a certificate issued by the Nigerian tax authority. Without it, the payer may withhold at Spain's domestic non-resident rate and you would have to reclaim the excess from Spain later. Ask the payer exactly what it accepts: some require their own form stamped by the tax authority, others a standalone certificate, and many set a validity period.
Getting it from NRS
The Nigeria Revenue Service replaced FIRS and administers federal taxes. FIRS Information Circular 2022/15, on claiming treaty benefits in Nigeria, shows the logic in reverse: a non-resident claiming a reduced Nigerian rate submits a certificate of residence endorsed by the home tax authority. Nigeria therefore expects to endorse residence for its own residents too. We could not find a published NRS procedure, form or fee for issuing a certificate of residence to an individual, so treat the steps below as preparation rather than an official checklist.
- Make sure you have a Tax ID and are up to date with your Nigerian returns; an authority will not certify a resident it has no record of.
- Collect evidence that you are resident under Nigerian rules: a permanent home in Nigeria, your days in Nigeria, your employment or business there. The residence tests are summarised in our guide to whether Nigeria taxes your Spanish income.
- Get the Spanish payer's requirements in writing, including any form it wants stamped and the tax year it must cover.
- Write to your NRS tax office asking for a certificate of residence for the named year, citing the Spain–Nigeria convention and the income involved.
- Have the certificate translated if the Spanish payer asks; ask whether it needs an apostille as well (see apostille and legalisation).
Plan for time. Ask the Spanish payer what period the certificate must cover and how long it remains valid, then request it early in the year, because a payer that applies treaty rates usually wants a fresh certificate each year.
If you are still Spanish resident
If you live in Spain, NRS should not certify you as Nigerian resident unless Nigeria really treats you as resident, and if both countries claim you the treaty tie-breaker decides. For Nigerian income you need the Spanish certificate instead, issued by the AEAT, and for the Spanish tax credit you need proof of Nigerian tax paid rather than a residence certificate (see claiming credit for Nigerian tax).
Where Pryme fits
If you have moved home and still receive euros from Spain, a Pryme account can receive them and hold euros and naira side by side, converting with Swap only when you choose; the app shows the rate and the fee before you approve. See multicurrency accounts.
Questions people ask
Who issues a Nigerian tax residency certificate?
The Nigeria Revenue Service (NRS), which replaced FIRS. We found no published form or fee, so write to your NRS tax office with the Spanish payer's requirements.
Why does my Spanish pension provider want a Nigerian certificate?
Under Article 18 of the treaty, private pensions are taxable only where you live. The provider needs proof you live in Nigeria before it stops Spanish withholding.
I live in Spain. Can NRS give me a residence certificate?
Usually not, and it would be the wrong document. Spanish residents claiming treaty rates on Nigerian income need a Spanish certificate from the AEAT.
Is a tax clearance certificate the same as a residence certificate?
No. A tax clearance certificate shows your Nigerian taxes are in order; a residence certificate shows which country treats you as resident.
Sources
- Spain–Nigeria Convention for the avoidance of double taxation and Protocol (English text published by the Ministerio de Hacienda) · accessed Oct 2026
- FIRS Information Circular 2022/15: Claim of tax treaty benefits in Nigeria (11 May 2022, KPMG-hosted copy) · accessed Oct 2026
- Mondaq (Nolands): Taxation of non-resident individuals in Nigeria (30 Sep 2026) · accessed Oct 2026
- PwC Worldwide Tax Summaries: Nigeria, individual residence (reviewed 29 May 2026) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.