Dividend tax · Spain investor → United Kingdom dividends
Spain investor receiving United Kingdom dividends: 0% withholding
If you're a Spain resident receiving dividends from a United Kingdom-domiciled company, the United Kingdom tax authority withholds 0% at source under UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents. The statutory non-treaty ceiling is 0% — the bilateral treaty saves you 0 percentage points. Verified 2026-04-19.
Per $100 gross dividend
$100.00 net
$0.00 withheld at source
Treaty rate
0%
vs 0% statutory (saves 0pp)
Verification state
verified
last verified 2026-04-19
Treaty reference
UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents
0% UK withholding on ordinary portfolio dividends. UK REIT PIDs are a 20% exception.
Source citation
HMRC guidance
Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.
Spain resident tax treatment
Spanish residents: savings income tax 19-28% depending on amount; foreign tax credit available.