Ad Article. 4 (a) In the case of Barbados, obtains a certificate stating that he is resident and domiciled; Nevertheless the benefits of the Convention will be applied to individuals who are resident and non-domiciled at the time the income is remitted to Barbados provided that the remittance takes place within four years of the date that it was paid. The taxpayer shall be entitled to a refund of the amount of the excess tax paid in Spain. (b) In the case of Spain, obtains a certificate of residence of the purposes of the Convention.
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Sources: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation