My brother and I have a PLC in Estonia from which we recieve dividends. Dividend tax is currently paid towards Estonia in its fullness. However we plan to move to Spain the next year and work from there. The company would be still seated in Estonia. Though we're residents of a third EEA country, our stay in Spain would exceed 183 days every calendar year. What is the additional tax rate we'll be required to pay towards Spain from the dividends? We both have 50% share in the company.