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Chapter DT17552

Document Cited in Related
Vincent
Published date20 May 2016
Record NumberDT17552

The table summarises the provisions of the treaty as they relate to income beneficially owned by UK residents. The rate shown is the ‘treaty rate’ and does not reflect taxes chargeable under domestic law before relief is given under the provisions of the treaty. The ‘treaty rate’ is the maximum rate at which Spain is permitted to tax income in the relevant categories under the treaty. Rates chargeable under domestic law may be higher or lower.

In all cases other conditions for relief (e.g. beneficial ownership) will have to be met before relief is due under the treaty. The text of the treaty itself should be consulted for the full details. The text of the treaty can be found on gov.uk. https://www.gov.uk/government/publications/spain-tax-treaties{.ext.no-outline}

Subject Comments Article
Portfolio dividends 10% (Note 1) 10
Dividends on direct investments 0% 10
Conditions for lower rate on dividends on direct investments The beneficial owner is a company which holds directly or indirectly at least 10 per cent
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