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V0818-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Spanish residents must pay tax on worldwide dividends and can claim international double taxation relief

A Spanish tax resident enquires about the taxation of dividends from Spanish and foreign companies received in an Andorra account. The DGT confirms that such individuals must pay tax on their worldwide income and explains how to apply the international double taxation relief.

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2015-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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