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V3348-19 ·5 December 2019 ·consulta-vinculante Medium impact
Tax

Film exhibition royalties taxed at 5% under Spain-France treaty

A company asks what requirements residence certificates must meet to apply the Spain-France treaty for film exhibition rights. The DGT clarifies that these royalties are taxed at 5% in Spain and that the French Form 730 is valid to prove residency.

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2019-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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