Skip to main content
Double taxation agreements signed by Spain

Agreement valid until 31 December 2012

The Agreement between the Kingdom of Spain and the Argentine Republic for the avoidance of double taxation and the prevention of fiscal evasion in the field of income tax and wealth tax, and the Protocol annexed thereto, signed in Madrid on 21 July 1992, has been denounced and consequently ceases to have effect:

  1. in relation to taxes at source on amounts paid to non-residents from the first day of the month of January following the date of notification of the termination (01/01/2013).
  2. In relation to all other taxes, for tax periods beginning from the first day of the month of January following the date of notification of the termination (01/01/2013).
Instrumento de Ratificación del Convenio entre el Reino de España y la República Argentina

para evitar la doble imposición y prevenir la evasión fiscal en materia de impuestos sobre la renta y sobre el patrimonio, y Protocolo ajeno, firmado en Madrid el 21 de julio de 1992.