Spain: Entry into force of Double Taxation Agreement
Updated 6 January 2015
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This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/spain-entry-into-force-of-double-taxation-agreement
The Double Taxation Convention between the UK and Spain, which was signed in London on 14 March 2013 will enter into force on 12 June 2014.
View the text of the Convention on the legislation.gov website, or you can buy a copy from The Stationery Office..
Details of the debate by the Ninth Delegated Legislation Committee of 28 November 2013 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 2 December 2013
How the Convention will take effect
In the United Kingdom in respect of :
- withholding taxes, on income derived on or after 12 June 2014
- income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2015
- corporation tax, for any financial year beginning on or after 1 April 2015
In Spain in respect of :
- withholding taxes, on income derived on or after 12 June 2014
- income taxes and other taxes (other than withholding taxes), for any tax year beginning on or after 1 January 2015
HM Revenue & Customs April 2014