Spain & Malta Double Tax Treaty

The Double Tax Treaty Malta Spain, as amended, entered into force on 8 November 2005.

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Spain-Malta Double Tax Treaty

Spanish Withholding Taxes

The main features of the Malta-Spain tax treaty are as follows:

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Dividend Income

The Double Tax Treaty Malta Spain states sets out a maximum Spanish withholding tax of 5% on dividends distributed by a Spanish resident company to a Maltese resident company where the Maltese resident company holds at least 10% of the share capital of the Spanish resident company. In all other circumstances, the maximum Spanish withholding tax is 15%.

 

Interest Income

The Double Tax Treaty Malta Spain states that there is no Spanish withholding tax on interest paid by a Spanish resident to a Maltese resident beneficial owner of the interest income.

Royalty Income

The Double Tax Treaty Malta Spain states that there is no Spanish withholding tax on royalties paid by a Spanish resident to a Maltese resident beneficial owner of the royalty income.

Other Income

The Double Tax Treaty Malta Spain states that certain pensions and other similar remuneration arising from Spanish sources and paid to a Maltese resident are taxable only in Malta.

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When navigating tax matters from Malta to Spain and from Spain to Malta, it’s essential to understand how the Double Tax Treaty between the two countries impacts taxation on income, capital gains, and other financial obligations. This treaty ensures that individuals and businesses benefit from reduced tax liabilities and avoid the risk of double taxation. By leveraging this agreement, both residents and companies can optimise their tax position when operating or investing across Malta to Spain or Spain to Malta. Please contact us should you require any more information on the Malta-Spain Double Tax Treaty and the unique tax planning opportunities.

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