Spain Withholding tax rates
Spain Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The taxes Spain levies at source on Spanish-source income paid to non-residents without a permanent establishment - dividends, interest and royalties - each at its domestic statutory rate under the Non-Resident Income Tax (IRNR) before any double-tax treaty relief. Governed by the consolidated IRNR law (TRLIRNR, Real Decreto Legislativo 5/2004) and administered by the Agencia Tributaria.
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| Current value | structured — see the API |
|---|---|
| In force from | 2015-01-01 |
| Official source | Real Decreto Legislativo 5/2004 (TRLIRNR), articulo 25.1 (texto consolidado BOE): 'a) Con caracter general el 24 por 100. No obstante, el tipo de gravamen sera el 19 por ciento cuando se trate de contribuyentes residentes en otro Estado miembro de la Union Europea o del Espacio Economico Europeo con el que exista un efectivo intercambio de informacion tributaria' ('As a general rule, 24 per cent. However, the rate shall be 19 per cent for taxpayers resident in another EU Member State or in an EEA State with effective exchange of tax information'); 'f) El 19 por ciento cuando se trate de: 1.o Dividendos... 2.o Intereses...' ('19 per cent in the case of: 1. Dividends... 2. Interest...') |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Spain taxes non-residents without a permanent establishment per class of income under articulo 25 TRLIRNR: dividends and interest at 19%, royalties at the general rate of 24% (19% when the recipient is resident in the EU or in an EEA state with effective exchange of tax information). A caller wanting a number must name the payment type AND, for royalties, the recipient's residence; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax treaty can reduce any of them, often substantially, and whether relief applies depends on the recipient's residence, beneficial ownership and treaty conditions. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. On top of the rates below, Spanish domestic law implements the EU Parent-Subsidiary Directive (art. 14.1.h TRLIRNR: dividends to a >=5% EU parent held one year are exempt) and the EU Interest and Royalties Directive (art. 14.1.m: royalties between associated EU companies with >=25% direct participation are exempt), and art. 14.1.c exempts interest paid to EU/EEA residents generally - so many intra-EU payments bear no Spanish withholding at all under domestic law. The series effective_from is 1 January 2015, the date the current wording of articulo 25 entered into force (art. 25.1.a as amended by art. 2.6 of Ley 26/2014, per the BOE consolidated version data). Each rate cites the operative letter of articulo 25.1.
Get it programmatically
curl https://euroref.dev/v1/es/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/es/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/es/withholding-taxOther Spain series: Policy interest rate · Value added tax (IVA) · VAT registration threshold · Minimum wage (Salario Mínimo Interprofesional, SMI) · Public holidays · Consumer price index (IPC) · Corporate income tax (Impuesto sobre Sociedades) · Personal income tax (IRPF) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (interés legal del dinero)
The same figure elsewhere: Sweden · Switzerland · Türkiye · Ukraine · United Kingdom · all 34