Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Dividends
Double taxation agreements follow a shared taxation regime with respect to dividends, in the sense that they may be taxed in the State of residence of the recipient and in the State from which the dividends originate, although, in this case, with a limit that is generally set at 15%.
Therefore, when a resident of a State that has subscribed an Agreement with Spain earns dividends from a Spanish entity, they may be liable to taxation in Spain with the limit stipulated in the Agreement (generally 15%).