Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Member of a Board of Directors
Shares, meeting attendance expenses and other similar remuneration earned as a member of the Board of Directors of a Spanish company by a resident of a Country with which Spain has signed a double taxation agreement may be subject to taxation in Spain at the tax rate shown in the following table, depending on the year in which income is earned.
Accrual year |
2015 |
2016 and later | |||||
---|---|---|---|---|---|---|---|
Residents EU , Iceland and Norway |
Rest of taxpayers |
Residents in the EU, Iceland and Norway |
Liechtenstein |
Rest of taxpayers | |||
Until 11-07 |
From 12-07 |
Until 07-10-2021 |
From 07-11-2021 | ||||
Tax rate |
20% |
19.50% |
24% |
19% |
24% |
19% |
24% |