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V2137-17 ·18 August 2017 ·consulta-vinculante Medium impact
FISCAL

Hispanic-Colombian double taxation treaty applies to interest paid by Colombian company to Spanish financial entity

A Colombian company asks whether the Spain-Colombia treaty to avoid double taxation applies to a loan obtained from a Spanish bank branch in the US. The DGT confirms that it does, as the branch lacks independent legal personality and the bank is a Spanish tax resident.

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2017-08-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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