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Filing a Form 210 to claim a refund evidence of the Spanish withholding tax. A Qualifying shareholder may need to contact the custodian their shares are held through to ask what documentation they could be provided with in order to evidence that tax has been effectively withheld e.g. a tax voucher.
Withholding tax on passive income Payments made by a resident of Spain to a non-resident in respect of certain types of interest payments, rents, royalties, dividends, management or administration fees are subject to tax at the rate of 19% / 24%.
If you made little to no profit, you may be able to claim this money back, but you will only have four months from the date of sale to do this by submitting a final tax return (Form 210). This can be submitted in person at the local Tax Office here in Spain, or online through the Agencia Tributaria website.
Dividend income Dividends received from companies resident in Spain in which an interest of less than 5% is held) are taxable in their entirety for the recipient.
The Spanish tax office can go back 4 tax years which in real terms is 5 years and 3 months from the end of a tax year.
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The UK-Spain treaty is designed to prevent individuals from paying tax twice on the same income. Individuals may have to pay tax in the UK and Spain if they are residents in the UK and have income or gains in Spain or if they are non-residents in the UK and have income or gains in the UK.
Capital gains, interest and dividends are taxed at 19%, royalties at 24%. A foreign individual who is assigned to work and live in Spain may opt to be taxed as a non-resident for a six-year period.
There are 3 methods that can be used to recover withholding tax. Claiming withholding tax based on double tax treaties. ... Claiming withholding tax based on domestic tax legislation. ... Claiming withholding tax based on European Court of Justice Case Law / legal precedent.
How much is non resident tax in Spain? Non-resident taxpayers in Spain are taxed at the rate of 19-24 % on income earned in Spanish territory or income that arises from Spanish sources such as property. Specific rates apply to other kinds of income.
The Form 210 is a multi-faceted form for use by non-residents to pay tax in Spain on various income streams including rental income, capital gains on property sales and imputed income.

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