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V0097-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

Dividend tax deducted in Spain from Germany under double taxation treaty

A shareholder of a German company asks whether they can recover withholding taxes applied at source and destination on dividends. The DGT explains that the tax paid in Germany can be deducted in Spain under the double taxation treaty and the LIRPF, and requests the German authorities to refund any over-withheld amount.

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2014-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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