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V0593-15 ·16 February 2015 ·consulta-vinculante Medium impact
Tax

Interest payments to EU investors may be exempt if payment mediation criteria are met

A peer-to-peer lending platform queries whether it must withhold tax on interest paid to EU-based investors. The DGT states that if the platform acts solely as a payment mediator, it bears no responsibility; however, if certain conditions are not met, it becomes liable for compliance obligations.

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Lifecycle

2015-02-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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