Annex I. Countries with agreement
Country | Date | Official State Gazette |
---|---|---|
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 |
Country | Date | Official State Gazette |
---|---|---|
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 |
Country | Date | Official State Gazette |
---|---|---|
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 |
Country | Date | Official State Gazette |
---|---|---|
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 |
Country | Date | Official State Gazette |
---|---|---|
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 |
Country | Date | Official State Gazette |
---|---|---|
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:
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 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)