convenio-es-us-1990¶
Published in the Boletín Oficial del Estado as BOE-A-1990-30940. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
convenio-es-us-1990, art. 10¶
In force from 2019-11-27.
Official text, in extract (in Spanish)
Dividendos
15 por ciento del importe bruto de los dividendos
en los demás casos
Read convenio-es-us-1990, art. 10 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-us-1990:art-10- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1990-30940- Bundled corpus:
corpus/normatives/html/convenio-es-us-1990-art-10.html#art-10- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim from the bundled BOE consolidated text; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-United States double-taxation treaty (CDI 22-02-1990, redacción vigente tras el Protocolo de 2013 en vigor 27-11-2019) art 10.2.b dividendos: the source-state tax may not exceed 15 percent of the gross dividends in all other cases. Row-level authority for the US/dividend M210 treaty override (kind=ceiling, rate 0.15). The 5 percent (>=10% voting) and 0 percent (>=80% voting) tiers are not modelled.
convenio-es-us-1990, art. 11¶
In force from 2019-11-27.
Official text, in extract (in Spanish)
Intereses
sólo pueden someterse a imposición en ese otro Estado
beneficiario efectivo
Read convenio-es-us-1990, art. 11 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-us-1990:art-11- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1990-30940- Bundled corpus:
corpus/normatives/html/convenio-es-us-1990-art-11.html#art-11- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim from the bundled BOE consolidated text; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-United States double-taxation treaty (CDI 22-02-1990, redacción vigente tras el Protocolo de 2013 en vigor 27-11-2019) art 11.1 intereses: interest whose beneficial owner is a resident of the other state may be taxed only in that other state (source-state exemption). Row-level authority for the US/interest M210 treaty override (kind=exempt). The art 11.2 exceptions (contingent interest limited to 10%, REMIC) are not modelled.
convenio-es-us-1990, art. 12¶
In force from 2019-11-27.
Official text, in extract (in Spanish)
Cánones
sólo pueden someterse a imposición en ese otro Estado
Read convenio-es-us-1990, art. 12 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-us-1990:art-12- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1990-30940- Bundled corpus:
corpus/normatives/html/convenio-es-us-1990-art-12.html#art-12- Authority:
boe- Evidence tier:
legal_authority- Review status:
agent_reviewed- Date reviewed:
2026-07-10
- Reviewed by:
fetched verbatim from the bundled BOE consolidated text; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-United States double-taxation treaty (CDI 22-02-1990) art 12 cánones EN SU REDACCIÓN VIGENTE tras el Protocolo de 2013 (Artículo VI, BOE-A-2019-15166, en vigor 27-11-2019), que sustituyó por completo el art 12 original de tipos escalonados 5/8/10%: los cánones cuyo beneficiario efectivo sea residente del otro Estado sólo pueden someterse a imposición en ese otro Estado (exención en la fuente, tipo 0%). Row-level authority for the US/cánones M210 treaty override (kind=exempt).