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.