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A tax resident in the Netherlands seeks clarification on the taxation in Spain of income derived from the sale of a call option and from dividends. The DGT determines that the gain from the option may only be taxed in the Netherlands, whereas Spain may tax the dividends subject to the limits or conditions set out in the Convention.
Cuestión planteada Lugar y modo de tributación de las rentas procedentes de España.
La ganancia por la enajenación de la opción de compra solo puede someterse a imposición en el Estado de residencia del transmitente (Países Bajos), salvo que encaje en supuestos específicos del Convenio. En cuanto a los dividendos, España puede gravarlos con el límite del 15% si están sujetos a imposición en Holanda, o sin dicho límite si no lo están por la condición de trabajador de organización internacional del consultante.
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