If interest received by a beneficial owner has been subject to the withholding tax referred to in Article 7 in San Marino, the Member State of residence for tax purposes of the beneficial owner shall grant him or her a tax credit equal to the amount of the tax withheld, in accordance with its national law.
Jos tosiasiallisen edunsaajan saamista koroista on kannettu 7 artiklassa tarkoitettu lähdevero San Marinossa, tosiasiallisen edunsaajan verotuksellisen asuinjäsenvaltion on myönnettävä edunsaajalle maksetun lähdeveron suuruinen veronhyvitys kansallisen lainsäädäntönsä mukaisesti.