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V1611-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

No retention on professional services; 5% copyright levy under Spain-Switzerland treaty

A Spanish university asks what retention applies to a Swiss resident professor for a lecture and copyright. The DGT rules that the lecture is exempt from retention and copyright is subject to a 5% limit.

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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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