Annex I. Countries with an agreement

Notes to tables:

⁽¹⁾ This Agreement is amended in its Articles 2, 3, 11 and 24 by the Protocol signed on 24-02-1995, published in the Official State Gazette on 2 October 1995. ^(Back)

⁽²⁾ Amended by exchanging notes from 18 and 24 August 1970 (Official State Gazette of 2 February 1974); Of 22 February 1973 (Official State Gazette of 24 April 1974) and of 27-4-90 (Official State Gazette of 28 July 1992). ^(Back)

⁽³⁾ Not applicable to Wealth Tax. ^{(Ireland) (Back to Malta) (Back to US) (Korea-Back) (ESPV-Philippines) (Return-Vietnam) (Return-Australia)}

⁽⁴⁾ Amended by exchanging notes from 13-12-1993 and 17-06-1994 (Official State Gazette of 25 May 1995). ^(Back)

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

By Exchange of Letters 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 from the dates indicated below:

COUNTRY	DATE	Official 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 has ceased to apply to Belarus to avoid the imposition between Spain and the USSR.

By note verbale dated 9 February 1999 (BOE 10-08-2021) Turkmenistan reported on the denunciation of the Agreement to avoid double taxation between Spain and the USSR, indicating that it would lose its validity on 1 January 2000. ^(Back)

⁽⁶⁾ This agreement is amended in Articles 2, 3, 9, 10, 14, 17, 19, 22, 24 and 25 and Article 29 has been deleted by the Protocol signed on 17-03-1999, published in the Official State Gazette on 17-05-2000. ^(Back)

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

⁽⁸⁾ Amended by Exchange of Notes from 09-11-1999 and 30-12-1999 (Official State Gazette 10-01-2001). ^(Back)

⁽⁹⁾ See Resolution of 22-09-2003 (BOE 02-10-2003) on the interpretation of different points of that Agreement. ^(Back)

⁽¹⁰⁾ Its provisions apply from 01-01-2004 (Additional Act of 22 June 2000 amending the Agreement and the protocol of 14 June 1995) and from this date the Agreement signed on 24-09-1970 will cease to apply. ^(Back)

⁽¹¹⁾ From 1 May 2004 these countries are incorporated into the European Union (EU). ^{(Back-Czech Republic) (Back-Slovakia) (Cire-Slovenia) (Back to Estonia) (Back to Hungary) (Cifure-Léonia) (Cire-Lithuania) (Back to Malta) (Back to Poland)}

⁽¹²⁾ Member State of the EU since 1 January 2007. ^{(Back to Bulgaria) (Reaction-Romania)}

⁽¹³⁾ The provisions apply from 01-01-2007. EU Member State from 1 July 2013. ^{(Cire-Croatia) (Back to Egypt)}

⁽¹⁴⁾ This Agreement is amended by Protocols of 29 June 2006 (Official State Gazette 27-03-2007) and of 27 July 2011 (Official State Gazette 11-06-2013). ^(Back)

⁽¹⁵⁾ This Agreement and its amending Protocol has been denounced by the Verbal Note of 10 June 2008 of the Danish Embassy (BOE 19-11-2008). As a result, the Agreement and its amending Protocol cease to be effective on 1 January 2009. ^(Back)

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

⁽¹⁷⁾ Its provisions apply from 01-01-2010. ^(Back)

⁽¹⁸⁾ See Friendly Agreement on the Treatment of Limited Liability Companies (LLC), American Corporations Type S (S Corporations) y otras entidades mercantiles consideradas sociedades de personas (partnerships) Or entities not subject to the tax on U.S. companies (Official State Gazette 13-08-2009). ^(Back)

⁽¹⁹⁾ Correction of errors (Official State Gazette 26-05-2011). ^{(Back-Albania) (Reaction-Georgia)}

⁽²⁰⁾ Applicable to East Timor. ^(Back)

⁽²¹⁾ Its provisions apply from 01-01-2013. ^(Back)

⁽²²⁾ On June 29, 2012, Argentina denounced the Agreement to avoid double taxation. By virtue of this complaint and in accordance with the provisions of Article 29 of the Agreement, it will cease to have effect from 1 January 2013. ^(Back)

⁽²³⁾ Its provisions apply from 01-01-2013. ^(Back)

⁽²⁴⁾ Its provisions apply from 12 June 2014. ^(Back)

⁽²⁵⁾ This agreement is amended by the Protocol signed on 18 November 2014 (Official State Gazette 08-10-2015). ^(Back)

⁽²⁶⁾ Exchange of interpretative letters of the Agreement (Official State Gazette 15-07-2016). ^(Back)

⁽²⁷⁾ Amended by Protocol of 17 December 2015 (Official State Gazette 07-07-2017). ^(Back)

⁽²⁸⁾ Amended by Protocols of 2 December 2009 (Official State Gazette 23-05-2018) and of 15 April 2014 (Official State Gazette 02-08-2018). ^(Back)

⁽²⁹⁾ Its provisions apply from 1 January 2019. ^(Back)

⁽³⁰⁾ Amended by Protocol of 14 January 2013 (Official State Gazette 23-10-2019). ^(Back)

⁽³¹⁾ Amended by Protocol of 26 October 2012 (Official State Gazette 09-07-2020). ^(Back)

⁽³²⁾ Its provisions apply from 2022. ^(Back)

⁽³³⁾ Its provisions apply from 7 January 2021. ^(Back)

⁽³⁴⁾ Its provisions apply from 2022. ^(Back)

⁽³⁵⁾ Its provisions apply from 1 January 2022. ^(Back)

⁽³⁶⁾ Its provisions apply from 9 May 2021. ^(Back)

⁽³⁷⁾ Its provisions apply from 2 May 2021. ^(Back)