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V1538-14 ·11 June 2014 ·consulta-vinculante Medium impact
Tax

Dividend retention in Portugal can be deducted in Spain to avoid double taxation

A Spanish resident asks whether the Portuguese dividend withholdings are correctly applied. The DGT confirms that retention in Portugal cannot exceed 15% under the double taxation treaty, and this amount is deductible in Spain to avoid double taxation.

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2014-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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