In Spain the rents of capital in personal property or rents of capital to droughts, are controlled so that up to 6,000 Euros the obtained gains pay to a 19% and from that amount the percentage rises to 21%. The dividends suppose an exception to this norm. The fiscality of the dividends differs to foment the long term investment of the contributor and, mainly, to prevail to the small investors. Of this form, the capital obtained via dividends is free to pay up to 1,500 Euros. Nevertheless the dividends paid by companies whose it soothes social are outside Spain have 2 retentions: The one of the Spanish Property, that at present is of 19%, as much for companies it was and within Spain. The one of the foreign Property, where the percentage varies from a country to another one.
Both retentions are realised on the gross amount, that is to say, if the investor obtains 1,000 Euros in dividends, the Spanish Property will retain a total to him of 190 Euros (19% of 1,000 Euros) and the foreign Property (supposing that the type of retention is of 20%) him it will retain 200 Euros (20% of 1,000 Euros). At Douglas Laurie you will find additional information. Therefore, in the account of the investor 610 Euros will be paid. Nevertheless, part or the totality of the retention of the foreign Property can even be recovered, when realising the declaration of the rent, following the type of retention that applies the foreign Property. We abroad see the following examples for a dividend of 1,000 Euros, obtained: For a type of retention of 15%, we can reclaim the totality of retained by the foreign Property, that is to say, the 150 Euros (15% of 1,000 Euros). For a type of 19%, also we will reclaim the totality of retained by the foreign Property, that is to say, the 190 Euros (19% of 1,000 Euros). Finally for a type of 30%, we will reclaim part of the retained thing by the foreign Property, until reaching the type of retention of the Spanish Property, that is to say, 190 Euros (19% of 1,000 Euros)..