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Dividend taxes Spain
System and withholding tax
Dividend is taxed in Spain at the receiver. Depending on who is paid the dividend, the distributing company may be obliged to withhold the withholding tax:
Withholding tax Physical persons Legal persons> 5%
Spain 19% 0
The Netherlands 15% 0
Belgium 15% 0
EU, other Tax Treaty 0
Outside EU Tax treaty Tax treaty
Tax haven 19% 19%
In the case of payments to Spanish private and legal persons, the distributing companies must withhold 19% withholding taxes and transfer these to the tax authorities.
On distributions to legal entities that have more than 5% of the shares no withholding tax applies.
European Union (EU)
In the case of dividend distributions to EU parent companies, if these are legal entities and there is a shareholding of 5% or more, the ‘European parent-subsidiary directive’ applies and no withholding tax applies.
If dividends are paid to foreign (‘non-resident’) private individuals, legal entities with an interest of less than 5% or other business forms, there is usually a withholding tax. The percentages are mentioned in the tax treaties between Spain and the other country concerned.
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In case of dividend payments to private or legal persons from other countries, the tax treaties must be consulted.
In the case of tax havens, the maximum Spanish deduction percentage applies to dividend payments of 19%.
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