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Non-Resident Taxation Manual (February 2024)

Annex I. Countries with agreement

CountryDateOfficial State Gazette
EUROPEAN UNION
Germany: 
Old Covenant
New Covenant (twenty-one)

05-12-1966
03-02-2011

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

11-15-1967
12-15-2015

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

10-21-1975
03-14-2013

11-18-1976
05-15-2014
Romania:
Old Covenant: (12)
New Agreement: (3. 4)

05-24-1979
10-18-2017

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

07-21-1992
03-11-2013

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

11-22-1990
11-28-2018

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

02-13-1974
10-16-2018

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

Notes to tables:

(1) This Convention is modified in its articles 2, 3, 11 and 24 by the Protocol signed on 02-24-1995, published in BOE on October 2, 1995. (Back)

(2) Modified by exchange of notes of August 18 and 24, 1970 (BOE of February 2, 1974); of February 22, 1973 (BOE of April 24, 1974) and of 4-27-90 (BOE of July 28, 1992). (Back)

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

(4) Modified by exchange of notes dated 12-13-1993 and 06-17-1994 (BOE of May 25, 1995). (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 Convention to avoid double taxation between Spain and the USSR , of March 1, 1985, ceases to be in force 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 Convention to avoid double taxation between Spain and Belarus of June 14, 2017, as of May 9, 2021, the Convention to avoid double taxation between Spain and the USSR no longer applies to Belarus.

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

(6) This agreement is modified in its articles 2, 3, 9, 10, 14, 17, 19, 22, 24 and 25 and article 29 has been deleted by the Protocol signed on 03-17-1999, published in the BOE on 17 -05-2000. (Back)

(7) The provisions apply as of 01-01-2001 and from this date the agreement signed on 04-25-1963 will no longer apply. (Back)

(8) Modified by Exchange of Notes dated 11-09-1999 and 12-30-1999 (BOE 01-10-2001). (Back)

(9) See Resolution of 09-22-2003 (BOE 02-10-2003) on interpretation of different points of said Convention. (Back)

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

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

(12) Member state of the EU since January 1, 2007. (back-Bulgaria) (back-Romania)

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

(14) This Agreement is modified by Protocols of June 29, 2006 (BOE 03-27-2007) and July 27, 2011 (BOE 06-11-2013). (Back)

(fifteen) This Convention and its amending Protocol have been denounced by Note Verbal of June 10, 2008 from the Embassy of Denmark (BOE 11-19-2008). As a consequence, the Convention and its amending Protocol cease to be in force on January 1, 2009. (Back)

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

(17) Its provisions apply as of 01-01-2010. (Back)

(18) See Friendly Agreement regarding the treatment of limited liability companies ( LLC ), US S Corporations (S Corporations) y otras entidades mercantiles consideradas sociedades de personas (partnerships) or entities not subject to US corporate tax (BOE 08-13-2009). (Back)

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

(twenty) Applicable to East Timor. (Back)

(twenty-one) Its provisions apply as of 01-01-2013. (Back)

(22) On June 29, 2012, Argentina denounced the Convention to avoid double taxation. By virtue of said denunciation and in accordance with the provisions of article 29 of the Convention, it will cease to have effect as of January 1, 2013. (Back)

(23) Its provisions apply as of 01-01-2013. (Back)

(24) Its provisions apply as of June 12, 2014. (Back)

(25) This agreement is modified by the Protocol signed on November 18, 2014 (BOE 08-10-2015). (Back)

(26) Exchange of interpretive letters of the Agreement (BOE 07-15-2016). (Back)

(27) Modified by Protocol of December 17, 2015 (BOE 07-07-2017). (Back)

(28) Modified by Protocols of December 2, 2009 (BOE 05-23-2018) and April 15, 2014 (BOE 08-02-2018). (Back)

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

(30) Modified by Protocol of January 14, 2013 (BOE 10-23-2019). (Back)

(31) Modified by Protocol of October 26, 2012 (BOE 07-09-2020). (Back)

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

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

(3. 4) Its provisions apply from 2022. (Back)

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

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

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