Update foreign withholding and tax rules
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@@ -62,7 +62,8 @@ ISR Withholdings
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* ``do_tax_ret_isr_premios_15`` — 15% qualifying prize band.
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* ``do_tax_ret_isr_tragamonedas_10`` — 10% slot-machine prize case.
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* ``do_tax_ret_isr_other_income_10`` — 10% residual income case under article 309.
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* ``do_tax_ret_isr_ext_27`` — 27% qualifying service or royalty paid abroad.
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* ``do_tax_ret_isr_ext_27`` — 27% qualifying payment abroad not governed by a special rate.
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* ``do_tax_ret_isr_ext_15`` — 15% royalties or rights, software licences, online advertising and data use or storage paid abroad from 1 July 2026.
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* ``do_tax_ret_isr_ext_10`` — 10% qualifying interest paid abroad.
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Selective and Sector Charges
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