{"slug":"us-dividend-tax-for-spanish-investors","qid":"rutas_fiscales","label":"rutas_fiscales","post_title":"us-dividend-tax-for-spanish-investors","post_url":"/blog/lang/es/us-dividend-tax-for-spanish-investors#q-rutas_fiscales","columns":["ticker","pagos_12m","bruto_100_acciones_usd","caja_broker_espanol_usd","caja_broker_extranjero_usd","neto_tras_irpf_usd"],"rows":[{"ticker":"O","pagos_12m":12,"bruto_100_acciones_usd":324.5,"caja_broker_espanol_usd":223.42,"caja_broker_extranjero_usd":275.83,"neto_tras_irpf_usd":262.85},{"ticker":"CAT","pagos_12m":4,"bruto_100_acciones_usd":616,"caja_broker_espanol_usd":424.12,"caja_broker_extranjero_usd":523.6,"neto_tras_irpf_usd":498.96},{"ticker":"MSFT","pagos_12m":4,"bruto_100_acciones_usd":364,"caja_broker_espanol_usd":250.61,"caja_broker_extranjero_usd":309.4,"neto_tras_irpf_usd":294.84},{"ticker":"PFE","pagos_12m":4,"bruto_100_acciones_usd":172,"caja_broker_espanol_usd":118.42,"caja_broker_extranjero_usd":146.2,"neto_tras_irpf_usd":139.32}],"shape":"table","sql":"SELECT\n    ticker,\n    count()                            AS pagos_12m,\n    round(sum(cash) * 100, 2)          AS bruto_100_acciones_usd,\n    round(sum(cash) * 100 * 0.6885, 2) AS caja_broker_espanol_usd,\n    round(sum(cash) * 100 * 0.85, 2)   AS caja_broker_extranjero_usd,\n    round(sum(cash) * 100 * 0.81, 2)   AS neto_tras_irpf_usd\nFROM\n(\n    SELECT\n        ticker,\n        max(toFloat64(cash_amount)) AS cash\n    FROM global_markets.stocks_dividends\n    WHERE ticker IN ('CAT', 'MSFT', 'O', 'PFE')\n      AND ex_dividend_date >  today() - 365\n      AND ex_dividend_date <= today()\n    GROUP BY ticker, ex_dividend_date, id\n)\nGROUP BY ticker\nORDER BY pagos_12m DESC, bruto_100_acciones_usd DESC","computed_at":"2026-10-16T15:17:01.451382+00:00","elapsed":0.074529228}