Equities - Double Taxation Treaties concluded by Spain and currently in force
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% |
| Country | Rate 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 |