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A UK resident asks how income from a Spanish company will be taxed. The DGT explains that fiscal treatment varies depending on whether the income is director's remuneration, dependent worker's salary or dividends.
Cuestión planteada Tributación de los ingresos obtenidos en España
Si las rentas son por participar en un consejo de administración, España puede gravarlas según el Convenio. Si son sueldos por empleo, tributarán en España si el trabajo se realiza en territorio español. En caso de dividendos, España puede gravarlos con un límite del 10% o 15% según el Convenio. El Reino Unido deberá evitar la doble imposición según lo previsto en el tratado.
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