Annex I. Convention countries

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:

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 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)}