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Dividend Withholding Tax in Spain

Navigate the complexities of Spain's 19% dividend withholding tax, recovery processes, and relief options through double tax treaties.

Spain levies dividend withholding tax. The Spanish dividend withholding tax rate is 19%.

Spanish dividend withholding tax recovery (forms to use, statute of limitations)

Double tax treaties and relief methods

Spanish dividend withholding tax may be reduced, or in some situations even eliminated, under Spain’s double tax treaties. Generally, the Spanish tax administration (“AEAT”) can refund dividend withholding tax withheld if you complete and send the refund form.

Statute of limitations

The statute of limitations for WHT reclaims in Spain is 4 years and 21 days after the end of each quarter in which the dividends were received.

More information can be found by clicking here.

Jeroen van der Wal

Business Development Representative

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