{"id":397016,"date":"2026-05-25T13:05:10","date_gmt":"2026-05-25T11:05:10","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=publicacion&p=397016"},"modified":"2026-05-25T13:05:13","modified_gmt":"2026-05-25T11:05:13","slug":"joint-interpretative-instrument-between-spain-and-brazil-on-the-classification-of-brazilian-juros","status":"publish","type":"publicacion","link":"https:\/\/ga-p.com\/en\/publications\/joint-interpretative-instrument-between-spain-and-brazil-on-the-classification-of-brazilian-juros\/","title":{"rendered":"Joint interpretative instrument between Spain and Brazil on the classification of Brazilian juros"},"content":{"rendered":"
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In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as \u201cinterest\u201d for the purposes of the Spain\/Brazil Double Taxation Convention.<\/p>\n\n\n\n

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Autor\/s<\/div>\n
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\n <\/span>\n Diego Marti\u0301n-Abril<\/a>\n – Counsel<\/span>\n <\/p>\n

\n <\/span>\n Pilar \u00c1lvarez<\/span>\n – Academic Counsel<\/span>\n <\/p>\n <\/div>\n <\/div>\n \n \n

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\n <\/span>\n Analysis<\/span>\n <\/p>\n <\/div>\n \n

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Diego Marti\u0301n-Abril<\/div>\n <\/a>\n
Counsel<\/div>\n
\n \"email\"\n\n dmartinabril@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 91 582 91 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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Pilar \u00c1lvarez<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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Diego Marti\u0301n-Abril<\/div>\n <\/a>\n
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\n \"email\"\n\n dmartinabril@ga-p.com<\/a>\n <\/div>\n
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\n Tax, <\/a>\n TAX PORTUGAL, <\/a>\n TAX SPAIN<\/a>\n <\/div>\n <\/div>\n
\n \n Madrid<\/a>\n <\/div>\n
\n \"icon\"\n\n (+34) 91 582 91 00<\/a>\n <\/div>\n <\/div>\n <\/div>\n\n \n
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Pilar \u00c1lvarez<\/div>\n
Consejera Acad\u00e9mica<\/div>\n
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\n \"email\"\n\n palvarez@ga-p.com<\/a>\n <\/div>\n
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In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. Its possible classification, either as dividends or as interest, has been analysed on several occasions by Spanish courts and tax authority, the latter having recently agreed with its Brazilian counterpart to treat it as \u201cinterest\u201d for the purposes of the Spain\/Brazil Double Taxation Convention.<\/p>\n","protected":false},"featured_media":390686,"template":"","publicacion_categoria":[126],"class_list":["post-397016","publicacion","type-publicacion","status-publish","has-post-thumbnail","hentry","publicacion_categoria-analysis-en"],"acf":[],"yoast_head":"\nJoint interpretative instrument between Spain and Brazil on the classification of Brazilian juros - Despacho de abogados G\u00f3mez-Acebo y Pombo<\/title>\n<meta name=\"description\" content=\"In this paper we address the controversy that the taxation of Brazilian interest has sparked both during the period when the recast version of the Corporate Income Tax Act was in force and since the Corporate Income Tax Act came into effect. 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