Spain Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
Spain withholds 19.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Agencia Tributaria (AEAT) within 4 years. Treaty rates for investors resident elsewhere range from 5% to 15%; the most common, 15%, leaves 4.0 percentage points to recover.
- Standard Dividend WHT
- 19.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 4.0%
- Reclaim Deadline
- 4yr
Form Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)
Calculate your refund from SpainAbout Spain's Withholding Tax
Spain applies 19% on dividends and interest to non-residents from EU/EEA countries, and 24% for residents of non-EU countries. EU residents can typically reclaim the excess above their treaty rate (if lower). Spain has a 4-year reclaim window.
Available Forms
Worksheet / transcription aid. Filing channel: AEAT online (Cl@ve / certificado digital) or its official predeclaración PDF. Requires a residence certificate and certificado de retenciones; provide an IBAN for the refund.
Deadline: 4 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Spain's 19.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇸🇬Singapore | 19.0% | 5% | 14.0% | |
| 🇯🇵Japan | 19.0% | 5% | 14.0% | |
| 🇬🇧United Kingdom | 19.0% | 10% | 9.0% | |
| 🇺🇸United States | 19.0% | 15% | 4.0% | |
| 🇩🇪Germany | 19.0% | 15% | 4.0% | |
| 🇫🇷France | 19.0% | 15% | 4.0% | |
| 🇳🇱Netherlands | 19.0% | 15% | 4.0% | |
| 🇧🇪Belgium | 19.0% | 15% | 4.0% | |
| 🇨🇭Switzerland | 19.0% | 15% | 4.0% | |
| 🇮🇹Italy | 19.0% | 15% | 4.0% | |
| 🇸🇪Sweden | 19.0% | 15% | 4.0% | |
| 🇳🇴Norway | 19.0% | 15% | 4.0% | |
| 🇫🇮Finland | 19.0% | 15% | 4.0% | |
| 🇦🇹Austria | 19.0% | 15% | 4.0% | |
| 🇵🇹Portugal | 19.0% | 15% | 4.0% | |
| 🇮🇪Ireland | 19.0% | 15% | 4.0% | |
| 🇵🇱Poland | 19.0% | 15% | 4.0% | |
| 🇱🇺Luxembourg | 19.0% | 15% | 4.0% | |
| 🇦🇺Australia | 19.0% | 15% | 4.0% | |
| 🇨🇦Canada | 19.0% | 15% | 4.0% | |
| 🇩🇰Denmark | 19.0% | No treaty refund | Not applicable |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Spain withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Spain should show 19.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain)
Fill in the Spain reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Agencia Tributaria (AEAT) within 4 years.
Frequently asked questions
How much Spain dividend withholding tax can I reclaim?
Spain withholds 19.0%. Treaty rates for investors resident elsewhere range from 5% to 15%; the most common, 15%, leaves 4.0 percentage points to recover. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Spain withholding tax?
4 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Spain withholding tax?
Modelo 210 (IRNR) — Non-Resident Income Tax Refund Form (Spain) — Worksheet / transcription aid. Filing channel: AEAT online (Cl@ve / certificado digital) or its official predeclaración PDF. Requires a residence certificate and certificado de retenciones; provide an IBAN for the refund.. It is submitted to the Agencia Tributaria (AEAT).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Spain withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Calculate your refund from Spain — freeNo account needed for the estimate · filing documents from €9.99/year