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V0966-18 ·12 April 2018 ·consulta-vinculante Medium impact
Tax

Dividends from a Spanish company taxable in Spain at 15% for a French resident shareholder

The DGT confirms that professional services are taxed in France (except where a fixed base exists in Spain) and dividends are taxed in Spain under the IRNR.

In 6 key points

Lifecycle

2018-04-12PublishedPublished 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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