Spain: tax treaties

Synthesised text of the Multilateral Instrument and the 2013 UK-Spain Double Taxation Convention — in force

The 2013 UK-Spain Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 2013 UK-Spain Double Taxation Convention.

It is effective in the UK from:

• 1 April 2023 for Corporation Tax; and

• 6 April 2023 for Income and Capital Gains Tax

It is effective in the UK and Spain from 1 January 2023 for taxes withheld at source

It is effective in Spain from 1 January 2023 for all other taxes

2013 Double Taxation Convention

The double taxation convention entered into force on 12 June 2014.

It is effective in the UK from:

• 12 June 2014 for withholding taxes on income
• 1 April 2015 for Corporation Tax
• 6 April 2015 for Income Tax and Capital Gains Tax

It is effective in Spain from:

• 12 June 2014 for withholding taxes on income
• 1 January 2015 for income taxes and other taxes (not including withholding taxes)

MoU on Article 25 Mutual Agreement Procedure

The memorandum of understanding on the 2013 Double Taxation Convention’s arbitration process was signed and agreed on:

• 23 June 2014 in Spain
• 28 August 2014 in the UK