Equities - Double Taxation Treaties concluded by Spain and currently in force

12.05.2022

Note: LuxCSD provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. LuxCSD does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.

As of 1 January 2016 the standard rate of withholding tax on dividends is 19% before any refund.

The previous applicable standard withholding tax rates were:

From 1 January 2010 until 31 December 2011

19%

From 1 January 2012 until 31 December 2014

21%

From 1 January 2015 until 11 July 2015

20%

From 12 July 2015 until 31 December 2015

19.5%

CountryRate prescribed
by the DTT -
Dividends (%)
Tax refund
available (%)

Albania

10

9

Algeria

15

4

Argentina

15

4

Andorra

15

4

Armenia

10

9

Australia

15

4

Austria

15

4

Barbados

5

14

Belarus

18

1

Belgium

15

4

Bolivia

15

4

Brazil

15

4

Bulgaria

15

4

Canada

15

4

Chile

10

9

China

10

9

Colombia

5

14

Costa Rica

12

7

Croatia

15

4

Cuba

15

4

Cyprus

5

14

Czech Republic

15

4

Dominican Republic

10

9

Ecuador

15

4

Egypt

12

7

El Salvador

12

7

Estonia

15

4

Finland

15

4

France

15

4

Georgia

10

9

Germany

15

4

Greece

10

9

Hong Kong

10

9

Hungary

15

4

Iceland

15

4

India

15

4

Indonesia

15

4

Iran

10

9

Ireland

15

4

Israel

10

9

Italy

15

4

Jamaica

10

9

Japan

15

4

Kazakhstan

15

4

Kuwait

5

14

Kyrgyzstan

18

1

Latvia

10

4

Lithuania

15

4

Luxembourg

15

4

Malaysia

5

14

Malta

5

14

Mexico

15

4

Moldova

10

9

Morocco

15

4

Netherlands

15

4

New Zealand

15

4

Nigeria

10

9

North Macedonia

15

4

Norway

15

4

Oman

10

9

Pakistan

10

9

Panama

10

9

Philippines

15

4

Poland

15

4

Portugal

15

4

Qatar

5

14

Romania

15

4

Russia

15

4

Saudi Arabia

5

14

Senegal

10

9

Serbia

10

9

Singapore

5

14

Slovakia

15

4

Slovenia

15

4

South Africa

15

4

South Korea

15

4

Sweden

15

4

Switzerland

15

4

Tajikistan

18

1

Thailand

10

9

Trinidad and Tobago

10

9

Tunisia

15

4

Turkey

15

4

Turkmenistan

18

1

Ukraine

18

1

United Arab Emirates

15

4

United Kingdom

10

9

United States of America

15

4

Uruguay

5

14

Uzbekistan

10

9

Venezuela

10

9

Vietnam

15

4