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V2595-17 ·11 October 2017 ·consulta-vinculante Medium impact
Tax

No Corporation Tax withholding should be applied to interest derived from an economic activity

A financing entity has enquired whether it should be subject to Corporation Tax withholdings on the interest it receives. The DGT has ruled that if the interest arises from an organised economic activity, withholding is not applicable.

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2017-10-11PublishedPublished 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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