{"slug":"us-dividend-tax-for-spanish-investors","qid":"ultimos_pagos","label":"ultimos_pagos","post_title":"us-dividend-tax-for-spanish-investors","post_url":"/blog/lang/es/us-dividend-tax-for-spanish-investors#q-ultimos_pagos","columns":["ticker","fecha_ex","fecha_pago","bruto_usd","retencion_eeuu_usd","irpf_19_usd","a_ingresar_espana_usd","neto_final_usd"],"rows":[{"ticker":"CAT","fecha_ex":"20/07/2026","fecha_pago":"19/08/2026","bruto_usd":1.63,"retencion_eeuu_usd":0.2445,"irpf_19_usd":0.3097,"a_ingresar_espana_usd":0.0652,"neto_final_usd":1.3203},{"ticker":"MSFT","fecha_ex":"20/08/2026","fecha_pago":"10/09/2026","bruto_usd":0.91,"retencion_eeuu_usd":0.1365,"irpf_19_usd":0.1729,"a_ingresar_espana_usd":0.0364,"neto_final_usd":0.7371},{"ticker":"PFE","fecha_ex":"24/07/2026","fecha_pago":"01/09/2026","bruto_usd":0.43,"retencion_eeuu_usd":0.0645,"irpf_19_usd":0.0817,"a_ingresar_espana_usd":0.0172,"neto_final_usd":0.3483},{"ticker":"O","fecha_ex":"30/09/2026","fecha_pago":"15/10/2026","bruto_usd":0.2715,"retencion_eeuu_usd":0.0407,"irpf_19_usd":0.0516,"a_ingresar_espana_usd":0.0109,"neto_final_usd":0.2199}],"shape":"table","sql":"SELECT\n    ticker,\n    formatDateTime(max(ex_dividend_date), '%d/%m/%Y')                 AS fecha_ex,\n    formatDateTime(argMax(pay_date, ex_dividend_date), '%d/%m/%Y')    AS fecha_pago,\n    round(toFloat64(argMax(cash_amount, ex_dividend_date)), 4)        AS bruto_usd,\n    round(toFloat64(argMax(cash_amount, ex_dividend_date)) * 0.15, 4) AS retencion_eeuu_usd,\n    round(toFloat64(argMax(cash_amount, ex_dividend_date)) * 0.19, 4) AS irpf_19_usd,\n    round(toFloat64(argMax(cash_amount, ex_dividend_date)) * 0.04, 4) AS a_ingresar_espana_usd,\n    round(toFloat64(argMax(cash_amount, ex_dividend_date)) * 0.81, 4) AS neto_final_usd\nFROM global_markets.stocks_dividends\nWHERE ticker IN ('CAT', 'MSFT', 'O', 'PFE')\n  AND ex_dividend_date <= today()\n  AND ex_dividend_date >= today() - 400\nGROUP BY ticker\nORDER BY bruto_usd DESC","computed_at":"2026-10-16T15:17:01.006782+00:00","elapsed":0.051597447}