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V1512-14 ·9 June 2014 ·consulta-vinculante Medium impact
Tax

Payment of interest to a Portuguese company exempt from retention in Non-Resident Income Tax

A Spanish company asked whether it had to withhold tax when paying interest on a loan to a Portuguese company without a permanent establishment in Spain. The DGT confirms that, under domestic law, such interest is exempt from taxation and therefore no retention is required.

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2014-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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