convenio-es-be-1995¶
Published in the Boletín Oficial del Estado as BOE-A-2003-13375. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
convenio-es-be-1995, art. 10¶
In force from 2003-06-25.
Official text, in extract (in Spanish)
Dividendos
no podrá exceder del 15 por 100
importe bruto de los dividendos
Read convenio-es-be-1995, art. 10 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-be-1995:art-10- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-2003-13375- Bundled corpus:
corpus/normatives/html/convenio-es-be-1995-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-2003-13375; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Belgium double-taxation treaty (CDI hecho en Bruselas el 14-06-1995, en vigor 25-06-2003) art 10.2.a dividendos: the source-state tax may not exceed 15 percent of the gross dividends. Row-level authority for the BE/dividend M210 treaty override (kind=ceiling, rate 0.15). The art 10.2.b exemption (participation >= 25%) is not modelled.
convenio-es-be-1995, art. 11¶
In force from 2003-06-25.
Official text, in extract (in Spanish)
Intereses
no podrá exceder del 10 por 100
importe bruto de los intereses
Read convenio-es-be-1995, art. 11 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-be-1995:art-11- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-2003-13375- Bundled corpus:
corpus/normatives/html/convenio-es-be-1995-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-2003-13375; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Belgium double-taxation treaty (CDI hecho en Bruselas el 14-06-1995, en vigor 25-06-2003) art 11.2 intereses: the source-state tax may not exceed 10 percent of the gross interest. Row-level authority for the BE/interest M210 treaty override (kind=ceiling, rate 0.10). The art 11.3 exemptions (commercial credits, etc.) are not modelled.
convenio-es-be-1995, art. 12¶
In force from 2003-06-25.
Official text, in extract (in Spanish)
Cánones
no podrá exceder del 5 por 100
importe bruto de los cánones
Read convenio-es-be-1995, art. 12 in the BOE
The consolidated text in the Boletín Oficial del Estado is the official wording.
Catalogue record
- Catalogue identifier:
convenio-es-be-1995:art-12- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-2003-13375- Bundled corpus:
corpus/normatives/html/convenio-es-be-1995-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-2003-13375; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-Belgium double-taxation treaty (CDI hecho en Bruselas el 14-06-1995, en vigor 25-06-2003) art 12.2 cánones: the source-state tax may not exceed 5 percent of the gross royalties. Row-level authority for the BE/cánones M210 treaty override (kind=ceiling, rate 0.05).