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An Irish bank inquires about the taxation of interest from Spanish loans following a merger with a UK bank. Hacienda responds that interest is exempt in Spain if the bank is resident in Ireland and has no permanent establishment here.
Question raised: Applicability of Article 11 of the Spanish-Irish Convention to the interest paid to the applicant for the Spanish loans.
Interest of Spanish source obtained by a resident in Ireland, or by their permanent establishment in the United Kingdom, is exempt in Spain pursuant to Article 14.1.c) of the TRLIRNR, as both are Member States of the European Union. However, should the United Kingdom cease to be a Member of the EU, such interest would be taxed in Spain at a limit of 10% of the gross amount, in accordance with the Protocol to the Spanish-Irish Convention. Regarding interest transferred to the branch in the United Kingdom, attention must be paid to the possible application of the Convention between the United Kingdom and Ireland.
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