I am a citizen of Spain living in Spain. In the past I lived in the US for over 10 yrs. During the time I lived in the US I opened a brokerage account to trade stocks.
Now I have two options:
- Claim the Spain-US tax treaty and pay taxes on dividends and capital gains in Spain which are very high or
- Be a non-resident alien US Tax payer and pay US taxes on capital gains and dividends.
My question is: What are the tax rates for non-resident alien on dividends and capital gains ?
Thanks for your help