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V2648-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

Interest on Spanish loans paid to an Irish bank may be exempt in Spain

An Irish bank inquires about the taxation of interest from Spanish loans following a merger with a UK bank. Hacienda responds that interest is exempt in Spain if the bank is resident in Ireland and has no permanent establishment here.

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2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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