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Publication of a copy of the conflict report No. 4. Non-Resident Income Tax withholdings on interest paid to a Dutch entity of the Group

For the purposes of the provisions of article 206.bis of Law 58/2003, of December 17, General Tax and in accordance with the provisions of article 194.6 of the General Regulation of the actions and procedures of tax management and inspection and of development of the common rules of tax application procedures, approved by Royal Decree 1065/2007, of July 27, a copy of the report of the Advisory Commission on conflict in the application of the rule relating to the taxpayer “SOCSL ESP”.

The report declares that the circumstances established in article 15.1 of the General Tax Law exist in relation to the withholding operations on account of Non-Resident Income Tax derived from the payment of financial interest for a loan received from a Dutch company belonging to the same Group as the taxpayer, limiting the tax effects that must be regularized to the requirement of withholding applicable in the CDI with the US in the periods subject to verification.