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A non-resident in Spain, tax resident in Belgium, inquires about the taxation of dividends and interest received from a Spanish company. The DGT clarifies that, under the Convention, Spain may tax these returns subject to maximum rate limits and that interest could be exempt in Spain under domestic law.
Cuestión planteada Cómo deben tributar estos dividendos e intereses, conforme al Convenio Hispano-Belga para evitar la doble imposición.
Para dividendos, España puede gravar al residente en Bélgica con un tipo máximo del 15% del importe bruto. Para intereses, España puede gravar con un tipo máximo del 10%, aunque la normativa interna española (TRLIRNR) establece la exención de estos intereses para residentes en otro Estado miembro de la UE. No se aplica la regla de establecimiento permanente porque la actividad económica la realiza la sociedad y no el consultante de forma personal.
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