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V0966-18 12 April 2018 · SG de Fiscalidad Internacional Criterion in force
IRNR · servicios profesionales

Dividends from a Spanish company taxable in Spain at 15% for a French resident shareholder

The DGT confirms that professional services are taxed in France (except where a fixed base exists in Spain) and dividends are taxed in Spain under the IRNR.

The question raised

Question raised: The following is posed:

The DGT's ruling

Income from professional services provided by a resident in France is taxed in France, unless they have a fixed base in Spain for their activity. Dividends paid by the Spanish company are considered income obtained in Spain and are taxed under the Non-Resident Income Tax with a maximum rate of 15%. If the partner does not have a permanent establishment, the entity must use form 216 and the partner must use form 210.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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