convenio-es-nl-1971¶
Published in the Boletín Oficial del Estado as BOE-A-1972-1469. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
convenio-es-nl-1971, art. 10¶
In force from 1972-09-20.
Official text, in extract (in Spanish)
Dividendos
no puede exceder del 15 por 100
importe bruto de los dividendos
Read convenio-es-nl-1971, art. 10 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-nl-1971:art-10- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1972-1469- Bundled corpus:
corpus/normatives/html/convenio-es-nl-1971-art-10.html#art-10- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim art 10 from BOE consolidated BOE-A-1972-1469; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Netherlands double-taxation treaty (CDI 16-06-1971, en vigor 20-09-1972) art 10.2 dividendos: the source-state tax may not exceed 15 percent of the gross dividends. Row-level authority for the NL/dividend M210 treaty override (kind=ceiling, rate 0.15). The reduced rates of art 10.3 (qualified participation) are not modelled.
convenio-es-nl-1971, art. 11¶
In force from 1972-09-20.
Official text, in extract (in Spanish)
Intereses
no puede exceder del 10 por 100
importe de los intereses
Read convenio-es-nl-1971, art. 11 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-nl-1971:art-11- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1972-1469- Bundled corpus:
corpus/normatives/html/convenio-es-nl-1971-art-11.html#art-11- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim art 11 from BOE consolidated BOE-A-1972-1469; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Netherlands double-taxation treaty (CDI 16-06-1971, en vigor 20-09-1972) art 11.2 intereses: the source-state tax may not exceed 10 percent of the interest. Row-level authority for the NL/interest M210 treaty override (kind=ceiling, rate 0.10).
convenio-es-nl-1971, art. 12¶
In force from 1972-09-20.
Official text, in extract (in Spanish)
Cánones
no puede exceder del 6 por 100
importe bruto de los cánones
Read convenio-es-nl-1971, art. 12 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-nl-1971:art-12- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1972-1469- Bundled corpus:
corpus/normatives/html/convenio-es-nl-1971-art-12.html#art-12- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim art 12 permanent ceiling from BOE consolidated BOE-A-1972-1469; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Netherlands double-taxation treaty (CDI 16-06-1971, en vigor 20-09-1972) art 12.2 cánones: the PERMANENT source-state ceiling is 6 percent of the gross royalties. Protocol clause XIV’s 5 percent was a transitional rate for royalty contracts formalized within five years of entry into force (1972-1977) and has long expired; it is not encoded. Row-level authority for the NL/cánones M210 treaty override (kind=ceiling, rate 0.06).