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V1318-17 ·29 May 2017 ·consulta-vinculante Medium impact
FISCAL

Retention rate under treaty if fiscal residence or domestic law is proven

An intellectual property rights management entity asks what retention rate to apply to non-resident payees identified by a foreign entity. The DGT responds that the treaty rate applies if fiscal residence is proven; otherwise, domestic law applies.

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2017-05-29PublishedPublished 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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