Certificate of Tax Residence – Microsoft Ireland Operations Limited – Tax Year 2026

Hello there,

We are Otesi, S.A., a Spanish company that purchases Microsoft licences directly from Microsoft Ireland Operations Limited.

We require the Certificate of Tax Residence for tax year 2026, issued by the Irish Revenue Commissioners, in order to apply the provisions of the Spain-Ireland Double Taxation Treaty before the Spanish tax authorities (AEAT).

Please note that this request is not related to a withholding tax credit claim, as no withholding tax has been applied.

Could you please provide the certificate via private message or indicate the appropriate channel through which we may obtain it?

Thank you in advance for your assistance.