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V1951-16 ·6 May 2016 ·consulta-vinculante Medium impact
Tax

Dividends from Belarus taxed in Spain except under treaty exceptions

A Spanish resident asks whether she must pay Spanish tax on the sale of shares in Belarus. The DGT responds that, as a fiscal resident in Spain, she is liable on worldwide income, and under the Spain-Belarus double taxation treaty, Spain has taxing rights on such gains, except in specific cases.

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2016-05-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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