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V2482-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

No retention on interest paid to Belgian residents exempt under treaty or domestic law

A Spanish company asks about the taxation of interest paid to Belgian resident lenders. The DGT clarifies that, under the double taxation treaty, such interest may be exempt, and therefore no retention is required, although a negative declaration must be filed.

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2014-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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