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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%<br>0%</td><td>Beneficial owner is a resident of the other Contracting State.<br>Company holds directly at least 10% of the capital of the paying company.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></tbody></table>

Convention between the STATE OF KUWAIT and the KINGDOM OF SPAIN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

The State of Kuwait and the Kingdom of Spain, desiring to promote their mutual economic relations through the conclusion between them of a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;