INTM361520 - Double Taxation Agreements: Spain: Income from a UK source paid to a resident of Spain - Application/claim forms
Individuals resident in Spain should use:
- form Spain/Individual to claim relief from UK income tax on UK source interest, royalties, pensions and annuities
- form SPA/Individual/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999.
Companies resident in Spain should use:
- form Spain/Company to claim relief from UK income tax on UK source interest and royalties
- form SPA/Company/Credit to claim part-payment of tax credit on dividends paid by UK companies before 6 April 1999.