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Non-Resident Taxation Manual (January 2023)

Annex I. Convention countries

CountryDateOfficial State Gazette
EUROPEAN UNION
Germany:Former Convention New Convention (21)
05-12-1966
03-02-2011

08-04-1968
30-07-2012
Austria (1) 20-12-1966 06-01-1968
Belgium (10) (28) 14-06-1995 04-07-2003
Bulgaria (12) 06-03-1990 12-07-1991
Czech Republic (11) 08-05-1980 14-07-1981
Cyprus 14-02-2013 26-05-2014
Croatia (13) 19-05-2005 23-05-2006
Denmark (6) (15) 03-07-1972 28-01-1974
Slovakia (11) 08-05-1980 14-07-1981
Slovenia (11) 23-05-2001 28-06-2002
Estonia (11) 03-09-2003 03-02-2005
Finland:
Former agreement (2)
New agreement (29)

15-11-1967
15-12-2015

11-12-1968
29-05-2018
France 10-10-1995 12-06-1997
Greece 04-12-2000 02-10-2002
Hungary (11) 09-07-1984 24-11-1987
Ireland (3) 10-02-1994 27-12-1994
Italy 08-09-1977 22-12-1980
Latvia (11) 04-09-2003 10-01-2005
Lithuania 11) 22-07-2003 02-02-2004
Luxembourg (16) 03-06-1986 04-08-1987
Malta (3) (11) 08-11-2005 07-09-2006
Netherlands 16-06-1971 16-10-1972
Poland (11) 15-11-1979 15-06-1982
Portugal 26-10-1993 07-11-1995
United Kingdom:
Former Convention (4)(
New Convention (24)
( (

21-10-1975
14-03-2013

18-11-1976
15-05-2014
Romania:
Former agreement:(12)
New agreement:(34)

24-05-1979
18-10-2017

02-10-1980
03-12-2020
Sweden 16-06-1976 22-01-1977
CountryDateOfficial State Gazette
REST OF EUROPE
Albania (19) 02-07-2010 15-03-2011
Andorra 08-01-2015 07-12-2015
Belarus (36) 14-06-2017 02-03-2021
Bosnia and Herzegovina 05-02-2008 05-11-2010
Georgia (19) 07-06-2010 01-06-2011
Iceland 22-01-2002 18-10-2002
Kazakhstan 02-07-2009 03-06-2011
Macedonia 20-06-2005 03-01-2006
Moldova (17) 08-10-2007 11-04-2009
Norway (7) 06-10-1999 10-01-2001
Russian Federation 16-12-1998 06-07-2000
Serbia 09-03-2009 25-01-2010
Switzerland (14) 26-04-1966 03-03-1967
Turkey 05-07-2002 19-01-2004
Former USSR (5) 01-03-1985 22-09-1986
CountryDateOfficial State Gazette
AMERICA
Argentina:
Former Convention (22)<x6></x6>New Convention (23) <e1></e1>

21-07-1992
11-03-2013

09-09-1994
14-01-2014
Barbados 01-12-2010 14-09-2011
Bolivia 30-06-1997 10-12-1998
Brazil (9) 14-11-1974 31-12-1975
Canada (25) 23-11-1976 06-02-1981
Chile 07-07-2003 02-02-2004
Colombia 31-03-2005 28-10-2008
Costa Rica 04-03-2004 01-01-2011
Cuba (8) 03-02-1999 10-01-2001
Dominican Republic 16-11-2011 02-07-2014
Ecuador 20-05-1991 05-05-1993
United States (3) (18) (30) 22-02-1990 22-12-1990
Jamaica 08-07-2008 12-05-2009
Mexico (27) 24-07-1992 27-10-1994
Panama 07-10-2010 04-07-2011
Salvador, El 07-07-2008 05-06-2009
Trinidad and Tobago 17-02-2009 08-12-2009
Uruguay 09-10-2009 12-04-2011
Venezuela 08-04-2003 15-06-2004
CountryDateOfficial State Gazette
ASIA
Saudi Arabia 19-06-2007 14-07-2008
Armenia 16-12-2010 17-04-2012
Azerbaijan (32) 23-04-2014 06-11-2020
Qatar 10-09-2015 15-12-2017
China:
Former agreement
New agreement (37)

22-11-1990
28-11-2018

25-06-1992
30-03-2021
Korea (3) 17-01-1994 15-12-1994
United Arab Emirates 05-03-2006 23-01-2007
Philippines (3) 14-03-1989 15-12-1994
Hong Kong 01-03-2011 14-04-2012
India (31) 08-02-1993 07-02-1995
Indonesia (20) 30-05-1995 14-01-2000
Iran 19-07-2003 02-10-2006
Israel 30-11-1999 10-01-2001
Japan:
Former agreement
New agreement (35)

13-02-1974
16-10-2018

02-12-1974
26-02-2021
Kuwait 26-05-2008 05-06-2013
Malaysia 24-05-2006 13-02-2008
Oman 30-04-2014 08-09-2015
Pakistan 02-06-2010 16-05-2011
Singapore 13-04-2011 11-01-2012
Thailand 14-10-1997 09-10-1998
Uzbekistan 08-07-2013 10-09-2015
Vietnam (3) 07-03-2005 10-01-2006
CountryDateOfficial State Gazette
AFRICA
Algeria 07-10-2002 22-07-2005
Republic of Cape Verde (33) 05-06-2017 02-12-2020
Egypt (13) 10-06-2005 11-07-2006
Morocco (26) 10-07-1978 22-05-1985
Nigeria 23-08-2009 13-04-2015
Senegal 05-12-2006 29-12-2014
South Africa 23-06-2006 15-02-2008
Tunisia 02-07-1982 03-03-1987
CountryDateOfficial State Gazette
OCEANIA
Australia(3) 24-03-1992 29-12-1992
New Zealand 28-07-2005 11-10-2006

Notes to the tables:

(1) Articles 2, 3, 11 and 24 of this Convention are amended by the Protocol signed on 24-02-1995, published in the BOE on 2 October 1995.(Return)

(2) Amended by exchange of letters of 18 and 24 August 1970 (BOE of 2 February 1974);on 22 February 1973 (BOE of 24 April 1974) and 27-4-90 (BOE 28 July 1992).(Go back)

(3) Not applicable to Wealth Tax.(back-Ireland) (back-Malta) (back-USA) (back-Korea) (back-Philippines) (back-Vietnam) (back-Australia)

(4) Amended by exchange of letters of 13-12-1993 and 17-06-1994 (BOE of 25 May 1995).(Go back)

(5) Initially applicable to Ukraine, Belarus, Moldova, Georgia, Armenia, Azerbaijan, Kazakhstan, Turkmenistan, Uzbekistan, Tajikistan and Kyrgyzstan.

By Exchange of Notes between Spain and the countries indicated below, the Agreement to avoid double taxation between Spain and the USSR , of 1 March 1985, ceases to be in force as from the dates indicated below:

COUNTRYDATEOfficial State Gazette
Armenia 10-10-2007 23-06-2010
Azerbaijan 28-01-2008 23-06-2010
Georgia 10-10-2007 23-06-2010
Moldova 01-10-2007 23-06-2010
Kazakhstan 08-07-2008 23-06-2010
Uzbekistan 21-07-2010 11-10-2010

By Agreement to avoid double taxation between Spain and Belarus of 14 June 2017, from 9 May 2021 the agreement to avoid double taxation between Spain and the Soviet Union will cease to apply to Belarus (Back)

By Note Verbale of 9 February 1999 (BOE 10-08-2021) Turkmenistan informed of the denunciation of the Agreement to avoid double taxation between Spain and the USSR, indicating that it would cease to be in force on 1 January 2000.(Return)

(6) Articles 2, 3, 9, 10, 10, 14, 14, 17, 19, 19, 22, 24 and 25 of this Convention have been amended and Article 29 has been deleted by the Protocol signed on 17-03-1999, published in the BOE on 17-05-2000.(Go back)

(7) The provisions apply from 01-01-2001 and from this date the agreement signed on 25-04-1963 will cease to apply.(Go back)

(8) Amended by exchange of letters of 09-11-1999 and 30-12-1999 (BOE 10-01-2001).(Go back)

(9) See Resolution of 22-09-2003 (BOE 02-10-2003) on the interpretation of different points of the aforementioned Convention.(Go back)

(10) Its provisions apply as from 01-01-2004 (Additional Act of 22 June 2000 amending the Convention and the Protocol of 14 June 1995) and as from this date the Convention signed on 24-09-1970 will cease to apply.(Go back)

(11) As of 1 May 2004, these countries joined the European Union (EU).(back-Czech Republic) (back-Slovakia) (back-Slovenia) (back-Estonia) (back-Hungary) (back-Latvia) (back-Lithuania) (back-Malta) (back-Poland)

(12) EU Member State as of 1 January 2007.(back-Bulgaria) (back-Romania)

(13) The provisions apply from 01-01-2007.EU Member State as of 1 July 2013.(back-Croatia) (back-Egypt)

(14) This Convention is amended by Protocols of 29 June 2006 (BOE 27-03-2007) and 27 July 2011 (BOE 11-06-2013).(Go back)

(15) This Convention and its amending Protocol were denounced by Note Verbale dated 10 June 2008 from the Danish Embassy (BOE 19-11-2008).Consequently, the agreement and the protocol modifying it ceased to be in force on 1 January 2009.(Go back)

(16) Amended by Protocol of 10-11-2009 (BOE 31-05-2010), enters into force on 16-07-2010.(Go back)

(17) Its provisions apply from 01-01-2010.(Go back)

(18) See Amicable Agreement concerning the treatment of limited liability companies (LLC), US S Corporations ( Corporations) and other business entities considered partnerships (partnerships) or entities not subject to US corporate income tax (BOE 13-08-2009).(Go back)

(19) Correction of errors (BOE 26-05-2011).(back-Albania) (back-Georgia)

(20) Applicable to East Timor.(Go back)

(21) Its provisions apply from 01-01-2013.(Go back)

(22) On 29 June 2012 Argentina denounced the Double Taxation Avoidance Convention.By virtue of this denouncement and in accordance with Article 29 of the agreement, the agreement will become null and void from 1 January 2013.(Go back)

(23) Its provisions apply from 01-01-2013.(Go back)

(24) Its provisions apply from 12 June 2014.(Go back)

(25) This agreement is amended by the Protocol signed on 18 November 2014 (BOE 08-10-2015).(Go back)

(26) Exchange of interpretative letters of the Convention (BOE 15-07-2016).(Go back)

(27) Amended by Protocol of 17 December 2015 (BOE 07-07-2017).(Go back)

(28) Amended by Protocols of 2 December 2009 (BOE 23-05-2018) and 15 April 2014 (BOE 02-08-2018).(Go back)

(29) Its provisions apply from 1 January 2019 on.(Go back)

(30) Amended by Protocol of 14 January 2013 (BOE 23-10-2019).(Go back)

(31) Amended by Protocol of 26 October 2012 (BOE 09-07-2020).(Go back)

(32) Its provisions apply from 2022 on.(Go back)

(33) Its provisions apply from 7 January 2021 on.(Go back)

(34) Its provisions apply from 2022 on.(Go back)

(35) Its provisions apply from 1 January 2022 onwards.(Go back)

(36) Its provisions apply from 9 May 2021 onwards.(Go back)

(37) Its provisions apply from 2 May 2021 onwards.(Go back)