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V1404-16 ·6 April 2016 ·consulta-vinculante Medium impact
FISCAL

Commercial commissions may be taxed in Spain and Romania with a 5% maximum retention

A Spanish company acting as a commercial representative of a Romanian entity asks how its commissions are taxed. The DGT states that, under the bilateral tax treaty, commissions may be taxed in both Spain and Romania, with a maximum retention of 5% on gross amount.

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2016-04-06PublishedPublished 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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