convenio-es-fr-1995¶
Published in the Boletín Oficial del Estado as BOE-A-1997-12729. Cadrumo’s calculations cite 3 provisions of this text; each one links below to its official wording in the BOE.
convenio-es-fr-1995, art. 10¶
In force from 1997-07-01 (published on 1997-06-12).
Official text, in extract (in Spanish)
Dividendos
no podrá exceder del 15 por 100
importe bruto de los dividendos
Read convenio-es-fr-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-fr-1995:art-10- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1997-12729- Bundled corpus:
corpus/normatives/html/convenio-es-fr-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-1997-12729; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-France double-taxation treaty (CDI firmado 10-10-1995, en vigor 01-07-1997) art 10.2.a dividendos: the source-state tax may not exceed 15 percent of the gross dividends. Row-level authority for the FR/dividend M210 treaty override (kind=ceiling, rate 0.15). The art 10.2.b qualified-participation exemption is not modelled.
convenio-es-fr-1995, art. 11¶
In force from 1997-07-01 (published on 1997-06-12).
Official text, in extract (in Spanish)
Intereses
no puede exceder del 10 por 100
importe bruto de los intereses
Read convenio-es-fr-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-fr-1995:art-11- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1997-12729- Bundled corpus:
corpus/normatives/html/convenio-es-fr-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-1997-12729; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-France double-taxation treaty (CDI firmado 10-10-1995, en vigor 01-07-1997) art 11.2 intereses: the source-state tax may not exceed 10 percent of the gross interest. Row-level authority for the FR/interest M210 treaty override (kind=ceiling, rate 0.10).
convenio-es-fr-1995, art. 12¶
In force from 1997-07-01 (published on 1997-06-12).
Official text, in extract (in Spanish)
Cánones
no puede exceder del 5 por 100
importe bruto de los cánones
Read convenio-es-fr-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-fr-1995:art-12- Kind of instrument:
acuerdo_internacional- BOE document:
BOE-A-1997-12729- Bundled corpus:
corpus/normatives/html/convenio-es-fr-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-1997-12729; agent-prepared, corpus-grounded, pending operator re-stamp
- Cataloguer’s note:
Spain-France double-taxation treaty (CDI firmado 10-10-1995, en vigor 01-07-1997) art 12.2.a cánones: if the beneficial owner is a resident of the other state, the source-state tax may not exceed 5 percent of the gross royalties. Row-level authority for the FR/cánones M210 treaty override (kind=ceiling, rate 0.05). The art 12.2.b copyright (obra literaria/artística) residence-only exemption tier is not modelled.