convenio-es-pt-1993¶
Published in the Boletín Oficial del Estado as BOE-A-1995-24001. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
convenio-es-pt-1993, art. 10¶
In force from 1995-06-28.
Official text, in extract (in Spanish)
Dividendos
15 por 100 del importe bruto de los dividendos
en los demás casos
Read convenio-es-pt-1993, art. 10 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-pt-1993:art-10- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1995-24001- Bundled corpus:
corpus/normatives/html/convenio-es-pt-1993-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-1995-24001; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Portugal double-taxation treaty (CDI firmado 26-10-1993, en vigor 28-06-1995) 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 PT/dividend M210 treaty override (kind=ceiling, rate 0.15). The 10 percent rate of art 10.2.a (participation >= 25%) is not modelled.
convenio-es-pt-1993, art. 11¶
In force from 1995-06-28.
Official text, in extract (in Spanish)
Intereses
no podrá exceder del 15 por 100
importe bruto de los intereses
Read convenio-es-pt-1993, art. 11 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-pt-1993:art-11- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1995-24001- Bundled corpus:
corpus/normatives/html/convenio-es-pt-1993-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-1995-24001; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Portugal double-taxation treaty (CDI firmado 26-10-1993, en vigor 28-06-1995) art 11.2 intereses: the source-state tax may not exceed 15 percent of the gross interest. Row-level authority for the PT/interest M210 treaty override (kind=ceiling, rate 0.15).
convenio-es-pt-1993, art. 12¶
In force from 1995-06-28.
Official text, in extract (in Spanish)
Cánones
no podrá exceder del 5 por 100
importe bruto de los cánones
Read convenio-es-pt-1993, art. 12 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-pt-1993:art-12- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1995-24001- Bundled corpus:
corpus/normatives/html/convenio-es-pt-1993-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 from BOE consolidated BOE-A-1995-24001; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Portugal double-taxation treaty (CDI firmado 26-10-1993, en vigor 28-06-1995) art 12.2 cánones: the source-state tax may not exceed 5 percent of the gross royalties. Row-level authority for the PT/cánones M210 treaty override (kind=ceiling, rate 0.05).