For the year 2014, the tax rates temporarily set for fiscal years 2012 and 2013 are extended.
Therefore, in general the tax rate of 24.75% will apply, and the tax rate of 21% will apply on the following yields:
- Dividends and other income from equity participation in an entity
- Interest and other income from the sale to third parties of own capital.
- Capital gains that are revealed during transfer of assets.
- Supplementary levy provided for in art. 19.2 R. D. Legislative 5/2004, of 5 March, approving the Consolidated Text of the Law on Income Tax Non-resident approved.