International treaty

Spain: tax treaties

Tax treaties and related documents between the UK and Spain.

• From: HM Revenue & Customs
• Published: 24 May 2006
• Last updated: 16 April 2018 — See all updates

Documents

2013 Spain-UK Double Taxation Convention - in force

PDF, 77.5 KB, 24 pages

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Spain-UK MoU on Article 25 Mutual Agreement Procedure - in force

ODT, 17.1 KB

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Details

2013 Double Taxation Convention

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

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)

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

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

Published 24 May 2006
Last updated 16 April 2018 + show all updates

1. 16 April 2018

   The Spain-UK MoU on Article 25 Mutual Agreement Procedure - in force has been added.

2. 24 May 2006

   First published.