International Tax Spain Advisor: Withholding Tax Rates applicable to the payment of delayed or overdue amounts

B Law & Tax explains why it is not correct for companies to withhold at the fixed rate of 15%, regarding the delayed amounts they pay.

For more information, access the following link: https://www.blaw.es/en/international-tax-spain-advisor-withholding-tax-rates-applicable-to-the-payment-of-delayed-or-overdue-amounts/