Taxation of dividends of a Spanish company with economic activity, without unaffected real estate, by a tax resident in Switzerland
Reviewed by the Easy Tax Advice tax team · Last updated:
- If the shareholder is a natural person, the taxation and withholding in Spain will be 15%. Tax to be deducted in the country of origin on the basis of its internal tax system.
- If the shareholder is a corporate, the tax and withholding tax in Spain will be 15% (or 10% if more than 25% of the Spanish company is directly owned). Tax to be deducted in the country of origin on the basis of its internal tax system.
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