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V1610-18 ·11 June 2018 ·consulta-vinculante Medium impact
FISCAL

Award paid to Argentine resident taxed in Spain at 24% retention

A Spanish company pays an award of 25,000 Argentine pesos to a tax resident in Argentina. The DGT states that, as the award is not specifically provided for in the agreement, it is subject to Spanish taxation as other income.

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2018-06-11PublishedPublished 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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