Spain Tax Treaties with Taiwan

Email: bcn4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German English, and Chinese.
skype: burlinna

Tw-Q-10:

Taiwan Parent Company, can apply for zero tax rate without PE under DTA in Spain?

Tw-A-10:

No.
Taiwan has no DTA with Spain.

Tw-Q-20:

When Taiwan Parent Company as an Investor, setup a Spain subsidiary, and provide services from Taiwan to Spain Subsidiary, can apply for zero tax rate without PE under DTA in Spain?

Tw-A-20:

No.
Taiwan has no DTA with Spain.

Tw-Q-30

What is the procedure for Spain to apply for zero tax rate under DTA without PE?

Tw-A-30

No.
Taiwan has no DTA with Spain.

Tw-Q-40

When Taiwan Resident company having Spain domestic sourced income, what are the withholding tax rates for various incomes in Spain?

Tw-A-40:

The withholding tax rates under domestic law are:

Business Profits – 24%

Dividend – 19% (Note 1)

Interest (General loan) – 19% (Note 2)

Royalties fee – 24% (Note 3)

Technical services – 24%

Professional services – 24%

Note:

1. 0% applies under the domestic law provisions implementing the EU Parent-Subsidiary Directive and extending it to parent companies’ resident in EEA countries, dividends paid by a Spanish company to a parent company resident in another EU Member State.
2. 0% applies for interest paid to a resident of another EU Member State or an EU permanent establishment (PE) of an EU company.
3. 19% applies for royalties paid to residents of EU Member States or EEA countries.

Tw-Q-50

When Taiwan Tax Resident having Spain domestic sourced income, what is Spain’s application procedure based on the DTA preferential tax rate?

Tw-A-50:

Taiwan has no DTA with Spain.

Summary of Tax Treaty between Spain and Taiwan

Taiwan has no DTA with Spain.

Please be aware of below Warning:
The above contents are digested by Evershine R&D and Education Center in December 2022.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Barcelona Evershine BPO Service Limited Corp.
Email: bcn4ww@evershinecpa.com
The Engaging Manager from Headquarter
Ms. Anna Wang, Speak German, English and Chinese.
skype: burlinna

or
For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System, please send an email to HQ4fra@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
LinkedIn address:Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen, USA Graduate School and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

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Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)

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